This class includes manufacture of non-alcoholic beverages commonly known as soft drinks.

Manufacture of drinks flavoured with fruit juices, syrups, or other materials.

Production, i.e. bottling at the source, of spa or mineral waters.

Exclusion: Merely bottling and labelling simple (tap) water is classified in class 5122 (Wholesale of food, beverages and tobacco), if performed as a part of buying and selling at wholesale, and in class 7495 (Packaging activities), if performed on a fee or contract basis.