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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, “mixed drinks” etc.
  • blending of distilled spirits
  • production of neutral spirits

This class excludes:

  • manufacture of ethyl alcohol, see 20.11
  • manufacture of non-distilled alcoholic beverages, see 11.02, 11.03
  • merely bottling and labeling, see 46.30 (if performed as part of wholesale) and 82.92 (if performed on a fee or contract basis)
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Page last modified on October 29, 2012, at 07:52 AM