Distilling, rectifying and blending of spirits

11.01
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)