1101 Distilling, rectifying and blending of spirits

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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 [0]

Also includes

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Does not include

- manufacture of non-distilled alcoholic beverages, see 1102-1106
- manufacture of synthetic ethyl alcohol, see 2014
- manufacture of ethyl alcohol from fermented materials, see 2014
- merely bottling and labelling, see 4634 (if performed as part of wholesale) and 8292 (if performed on a fee or contract basis) [0]

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