11.07 — Manufacture of Soft Drinks and Bottled Waters

This class includes the 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. - manufacture of other non-alcoholic beverages

This class also includes: - manufacture of beverages produced with fruit nectars - production of plant-based milk substitutes (e.g. coconut, rice, almond, soya-based beverages)

This class excludes: - production of fruit and vegetable juice, see 10.32 - production of concentrates from fresh fruits and vegetables, see 10.32 - manufacture of milk-based drinks, see 10.51 - manufacture of coffee, tea and maté products, see 10.83 - manufacture of alcohol-based drinks, see 11.01 to 11.05 - manufacture of non-alcoholic wine, see 11.02 - manufacture of non-alcoholic beer, see 11.05 - merely bottling and labelling, see 46.34 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)