1104 Manufacture of soft drinks and 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. 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 alcohol-based drinks, see 1101, 1102, 1103 — 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)