1107 Manufacture of soft drinks; production of mineral waters and other bottled waters

This class includes manufacture of non-alcoholic beverages (except non-alcoholic beer and wine):
- production of natural mineral waters and other bottled waters
- manufacture of soft drinks:
-- non-alcoholic flavoured and/or sweetened waters: lemonade, orangeade, cola, fruit drinks, tonic waters etc. [0]

Includes

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Also includes

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Does not include

- production of fruit and vegetable juice, see 1032
- manufacture of milk-based drinks, see 1051
- manufacture of coffee, tea and maté products, see 1083
- manufacture of alcohol-based drinks, see 1101, 1102, 1103, 1104, 1105
- manufacture of non-alcoholic wine, see 1102
- manufacture of non-alcoholic beer, see 1105
- manufacture of ice, see 3530
- merely bottling and labelling, see 4634 (if performed as part of wholesale) and 8292 (if performed on a fee or contract basis) [0]

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