Division C MANUFACTURING
Subdivision 12 BEVERAGE AND TOBACCO PRODUCT MANUFACTURING
Group 121 BEVERAGE MANUFACTURING
Class 1213 Spirit Manufacturing
| This class consists of units mainly engaged in the fermentation, distillation or blending of fortified spirits for human consumption. |
| Primary activities |
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- Fortified spirit manufacturing
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- Spirit-based mixed drink manufacturing
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- Potable spirit manufacturing
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| Exclusions/References |
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- manufacturing ethyl alcohol not fit for human consumption are included in Class 1812 Basic Organic Chemical Manufacturing; and
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- bottling (but not blending) spirits on a fee or contract basis are included in Class 7320 Packaging Services.
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