| SECTION C : MANUFACTURING |
| Division 11 : Manufacture of beverages |
| Group | Class | Sub-class | Description |
| 110 | | | Manufacture of beverages |
| | 1101 | | Distilling, rectifying and blending of spirits; ethyl alcohol production from fermented materials |
| | | | This class excludes: |
| | | | - manufacture of ethyl alcohol, see 2011 |
| | | | - manufacture of non-distilled alcoholic beverages, see 1102, 1103 |
| | | | - merely bottling and labeling, see 4630 (if performed as part of wholesale) and 8292 (if performed on a fee or contract basis) |
| | | 11011 | Manufacture of distilled, potable, alcoholic beverages such as whisky, brandy, gin, “mixed drinks” etc. |
| | | 11012 | Manufacture of country liquor |
| | | 11019 | Distilling, rectifying and blending of spirits |
| | 1102 | | Manufacture of wines |
| | | | This class excludes: |
| | | | - manufacture of vinegar, see 1079 |
| | | | - merely bottling and labeling, see 4630 (if performed as part of wholesale) and 8292 (if performed on a fee or contract basis)Sub |
| | | 11020 | Manufacture of wines |
| | 1103 | | Manufacture of malt liquors and malt |
| | | 11031 | Manufacture of beer |
| | | 11032 | Manufacture of malt liquors other than beer |
| | | 11033 | Manufacture of malt |
| | | 11039 | Manufacture of malt liquors and malt n.e.c. |
| | 1104 | | Manufacture of soft drinks; production of mineral waters and other bottled waters |
| | | | This class excludes: |
| | | | - production of fruit and vegetable juice, see 1030 |
| | | | - manufacture of milk-based drinks, see 1050 |
| | | | - manufacture of coffee, tea and maté products, see 1079 |
| | | | - manufacture of non-alcoholic wine, see 1102 |
| | | | - manufacture of non-alcoholic beer, see 1103 |
| | | | - merely bottling and labeling, see 4630 (if performed as part of wholesale) and 8292 (if performed on a fee or contract basis) |
| | | 11041 | Manufacture of aerated drinks |
| | | 11042 | Manufacture of synthetic flavoured concentrates and syrups |
| | | 11043 | Manufacture of mineral water |
| | | 11044 | Manufacture of ice |
| | | 11045 | Manufacture of soft drinks |
| | | 11049 | Manufacture of other non-alcoholic beverages n.e.c. |