Classification Detail

This class includes manufacture of distilled, potable, alcoholic beverages such as whisky, brandy, gin, "mixed drinks," cordials, liquors or other alcoholic beverages containing distilled ethyl alcohol. Manufacture of compound alcoholic preparations of a kind used to make beverages. Ethyl alcohol production by processes involving fermentation of vegetable materials and distillation of the resulting liquors. Production of neutral spirits. Exclusions: Manufacture of wine of fresh grapes including fortified wine such as marsala and sherry is classified in class 1552 (Manufacture of wines). Manufacture of other fermented, but not distilled, alcoholic beverages, such as cider, perry or mead, is also classified in class 1552. Manufacture of malt liquors is classified in class 1553. Merely bottling and labelling distilled liquors 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. Manufacture of denatured ethyl alcohol is classified in class 2411 (Manufacture of basic chemicals, except fertilizers and nitrogen compounds).