Distilling, rectifying and blending of spirits

This class includes: - manufacture of distilled, potable, alcoholic beverages: whisky, brandy, gin, liqueurs etc. - manufacture of drinks mixed with distilled alcoholic beverages - blending of distilled spirits - production of neutral spirits

This class excludes: - manufacture of non-distilled alcoholic beverages, see 11.02-11.06 - manufacture of synthetic ethyl alcohol, see 20.14 - manufacture of ethyl alcohol from fermented materials, see 20.14 - merely bottling and labelling, see 46.34 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)