This class includes :

Manufacture of wine from fruits (mango wine), sugarcane (basi), vegetables and root crops (ube wine), coconut (lambanog) and rice

Manufacture of sparkling wine

Manufacture of wine from concentrated grape must

Manufacture of fermented but not distilled alcoholic beverages: sake, cider, perry, mead, other fruit wines and mixed beverages containing alcohol

Blending of wine

Manufacture of low alcohol or non-alcoholic wine

This class excludes :

Manufacture of vinegar, see 1079;

Merely bottling and labeling , see 4630 (if performed as part of wholesale) and 8292 (if performed on a fee or contract basis)

This class includes :

Manufacture of soft drinks : non-alcoholic flavored 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 1059;

Manufacture of coffee, tea and mate 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).