| SECTION C : MANUFACTURING |  |  |  | 
| Division 10 : Manufacture of food products |  |  |  | 
| Group | Class | Sub-class | Description |  | 
| 101 |  |  | Processing and preserving of meat |  | 
|  | 1010 |  | Processing and preserving of meat |  | 
|  |  |  | This class includes non edible by products |  | 
|  |  |  | This class excludes: |  | 
|  |  |  | - manufacture of prepared frozen meat and poultry dishes, see 1075 |  | 
|  |  |  | - manufacture of soup containing meat, see 1079 |  | 
|  |  |  | - wholesale trade of meat, see 4630 |  | 
|  |  |  | - packaging of meat, see 8292 |  | 
|  |  | 10101 | Mutton-slaughtering, preparation |  | 
|  |  | 10102 | Beef-slaughtering, preparation |  | 
|  |  | 10103 | Pork-slaughtering, preparation |  | 
|  |  | 10104 | Poultry and other slaughtering, preparation |  | 
|  |  | 10105 | Preservation, Processing and canning of meat |  | 
|  |  | 10106 | Production of hides and skins originating from slaughterhouses |  | 
|  |  | 10107 | Rendering of lard and other edible fats of animal origin |  | 
|  |  | 10108 | Production and processing of animal offal |  | 
|  |  | 10109 | Production, processing and preserving of other meat and meat products n.e.c. |  | 
| 102 |  |  | Processing and preserving of fish, crustaceans and molluscs and products thereof |  | 
|  | 1020 |  | Processing and preserving of fish, crustaceans and molluscs and products thereof |  | 
|  |  |  | This class excludes: |  | 
|  |  |  | - processing of whales on land or specialized vessels, see 1010 |  | 
|  |  |  | - production of oils and fats from marine material, see 1040 |  | 
|  |  |  | - manufacture of prepared frozen fish dishes, see 1075 |  | 
|  |  |  | - manufacture of fish soups, see 1079 |  | 
|  |  | 10201 | Sun-drying of fish |  | 
|  |  | 10202 | Artificial dehydration of fish and sea food |  | 
|  |  | 10203 | Radiation preservation of fish and similar food |  | 
|  |  | 10204 | Processing and preserving of fish crustacean and similar foods |  | 
|  |  | 10205 | Processing and canning of fish |  | 
|  |  | 10206 | Processing and canning of frog legs |  | 
|  |  | 10207 | Production of fishmeal for human consumption or animal feed |  | 
|  |  | 10209 | Production, processing and preservation of other fish products n.e.c. |  | 
| 103 |  |  | Processing and preserving of fruit and vegetables |  | 
|  | 1030 |  | Processing and preserving of fruit and vegetables |  | 
|  |  |  | This class excludes: |  | 
|  |  |  | - manufacture of flour or meal of dried leguminous vegetables, see 1061 |  | 
|  |  |  | - preservation of fruit and nuts in sugar, see 1073 |  | 
|  |  |  | - manufacture of prepared vegetable dishes, see 1075 |  | 
|  |  |  | - manufacture of artificial concentrates, see 1079 |  | 
|  |  | 10301 | Sun-drying of fruit and vegetables |  | 
|  |  | 10302 | Artificial dehydration of fruit and vegetables |  | 
|  |  | 10303 | Radiation preservation of fruit and vegetables |  | 
|  |  | 10304 | Manufacture of fruit or vegetable juices and their concentrates, squashes and powder |  | 
|  |  | 10305 | Manufacture of sauces, jams, jellies and marmalades |  | 
|  |  | 10306 | Manufacture of pickles, chutney etc. |  | 
|  |  | 10307 | Canning of fruits and vegetables |  | 
|  |  | 10308 | Manufacture of potato flour & meals and prepared meals of vegetables |  | 
|  |  | 10309 | Preservation of fruit and vegetables n.e.c. |  | 
| 104 |  |  | Manufacture of vegetable and animal oils and fats |  | 
|  | 1040 |  | Manufacture of vegetable and animal oils and fats |  | 
|  |  |  | This class excludes: |  | 
|  |  |  | - rendering and refining of lard and other edible animal fats, see 1010 |  | 
|  |  |  | - wet corn milling, see 1062 |  | 
|  |  |  | - production of essential oils, see 2029 |  | 
|  |  |  | - treatment of oil and fats by chemical processes, see 2029 |  | 
|  |  | 10401 | Manufacture of hydrogenated oil and vanaspati ghee |  | 
|  |  | 10402 | Manufacture of vegetable oils and fats excluding corn oil |  | 
|  |  | 10403 | Manufacture of edible animal oils and fats |  | 
|  |  | 10404 | Manufacture of fish oil |  | 
|  |  | 10405 | Manufacture of non-edible animal oil and fats |  | 
|  |  | 10406 | Manufacture of oil cakes & meals incl. residual products, e.g.Oleostearin,Palmstearin |  | 
|  |  | 10407 | Manufacture of non-defatted flour or meals of oilseeds, oilnuts or kernels |  | 
|  |  | 10409 | Manufacture of other vegetable oil, animal oil and fats n.e.c |  | 
| 105 |  |  | Manufacture of dairy products |  | 
|  | 1050 |  | Manufacture of dairy products |  | 
|  |  |  | This class excludes: |  | 
|  |  |  | - production of raw milk (cattle), see 0141 |  | 
|  |  |  | - production of raw milk (camels, etc.), see 0143 |  | 
|  |  |  | - production of raw milk (sheep, goats, horses, asses, etc.), see 0144 |  | 
|  |  |  | - manufacture of non-dairy milk and cheese substitutes, see 1079 |  | 
|  |  |  | - activities of ice cream parlours, see 5610 |  | 
|  |  | 10501 | Manufacture of pasteurised milk whether or not in bottles/ polythene packsetc. (plain or flavoured) |  | 
|  |  | 10502 | Manufacture of milk-powder, ice-cream powder and condensed milk except baby milk food |  | 
|  |  | 10503 | Manufacture of baby milk foods |  | 
|  |  | 10504 | Manufacture of cream, butter, cheese, curd, ghee, khoya etc. |  | 
|  |  | 10505 | Manufacture of ice-cream, kulfi etc. |  | 
|  |  | 10509 | Manufacture of other dairy products n.e.c. |  | 
| 106 |  |  | Manufacture of grain mill products, starches and starch products |  | 
|  | 1061 |  | Manufacture of grain mill products |  | 
|  |  |  | This class excludes: |  | 
|  |  |  | - manufacture of potato flour and meal, see 1030 |  | 
|  |  |  | - wet corn milling, see 1062 |  | 
|  |  | 10611 | Flour milling |  | 
|  |  | 10612 | Rice milling |  | 
|  |  | 10613 | Dal (pulses) milling |  | 
|  |  | 10614 | Grain milling other than wheat, rice and dal |  | 
|  |  | 10615 | Vegetable milling (production of flour or meal of dried leguminous vegetables(except dal), of roots or tubers, or of edible nuts) |  | 
|  |  | 10616 | Manufacture of cereal breakfast foods obtained by roasting or swelling cereal grains |  | 
|  |  | 10617 | Manufacture of flour mixes and prepared blended flour and dough for bread, cakes, biscuits |  | 
|  |  | 10618 | Manufacture of other readymade mixed powders like idli, gulabjamun etc. |  | 
|  |  | 10619 | Other grain milling and processing n.e.c. |  | 
|  | 1062 |  | Manufacture of starches and starch products |  | 
|  |  |  | This class excludes: |  | 
|  |  |  | - manufacture of lactose (milk sugar), see 1050 |  | 
|  |  |  | - production of cane or beet sugar, see 1072 |  | 
|  |  | 10621 | Manufacture of starches from rice, potatoes, maize etc. |  | 
|  |  | 10622 | Manufacture of sago and sago products |  | 
|  |  | 10623 | Manufacture of glucose, glucose syrup, maltose etc. |  | 
|  |  | 10624 | Manufacture of gluten |  | 
|  |  | 10625 | Manufacture of tapioca and tapioca substitutes prepared from starch |  | 
|  |  | 10626 | Manufacture of corn oil |  | 
|  |  | 10629 | Manufacture of other starch products n.e.c. |  | 
| 107 |  |  | Manufacture of other food products |  | 
|  | 1071 |  | Manufacture of bakery products |  | 
|  |  |  | This class excludes: |  | 
|  |  |  | - manufacture of farinaceous products (pastas), see 1074 |  | 
|  |  |  | - manufacture of potato snacks, see 1030 |  | 
|  |  |  | - heating up of bakery items for immediate consumption, see division 56 |  | 
|  |  | 10711 | Manufacture of bread |  | 
|  |  | 10712 | Manufacture of biscuits, cakes, pastries, rusks etc. |  | 
|  |  | 10719 | Manufacture of other bakery products n.e.c. |  | 
|  | 1072 |  | Manufacture of sugar |  | 
|  |  |  | This class excludes: |  | 
|  |  |  | - manufacture of glucose, glucose syrup, maltose, see 1062 |  | 
|  |  | 10721 | Manufacture or refining of sugar (sucrose) from sugercane |  | 
|  |  | 10722 | Manufacture of `gur’ from sugarcane |  | 
|  |  | 10723 | Manufacture of `gur’ from other than sugarcane |  | 
|  |  | 10724 | Manufacture of `khandsari’ sugar from sugarcane |  | 
|  |  | 10725 | Manufacture of `khandsari’ suger from other than sugarcane |  | 
|  |  | 10726 | Manufacture of `boora’ and candy from sugarcane |  | 
|  |  | 10727 | Manufacture of `boora’ and candy from other than sugarcane |  | 
|  |  | 10728 | Manufacture of molasses |  | 
|  |  | 10729 | Manufacture of sugar from other sources (juice of palm, suger beet etc.) |  | 
|  | 1073 |  | Manufacture of cocoa, chocolate and sugar confectionery |  | 
|  |  |  | This class excludes: |  | 
|  |  |  | - manufacture of sucrose sugar, see 1072 |  | 
|  |  | 10731 | Manufacture of cocoa products |  | 
|  |  | 10732 | Manufacture of chocolate and chocolate confectionery |  | 
|  |  | 10733 | Manufacture of sugar confectionery (except sweetmeats) |  | 
|  |  | 10734 | Manufacture sweetmeats includind dairy based sweetmeats |  | 
|  |  | 10735 | Manufacture of chewing gum |  | 
|  |  | 10736 | Preserving in sugar of fruit, nuts, fruit peels and other parts of plants |  | 
|  |  | 10739 | Manufacture of other cocoa, chocolate, sugar confectionery products n.e.c. |  | 
|  | 1074 |  | Manufacture of macaroni, noodles, couscous and similar farinaceous products |  | 
|  |  |  | This class includes manufacture of pastas such as macaroni and noodles,whether or not cooked or stuffed, manufacture of couscous, manufacture of canned or frozen pasta products |  | 
|  |  |  | This class excludes: |  | 
|  |  |  | - manufacture of soup containing pasta, see 1079 |  | 
|  |  | 10740 | Manufacture of macaroni, noodles, couscous and similar farinaceous products
 |  | 
|  | 1075 |  | Manufacture of prepared meals and dishes |  | 
|  |  |  | This class includes manufacture of ready-made (i.e. prepared, seasoned and cooked) meals and dishes, in frozen or canned form. These dishes are usually packaged and labeled for re-sale, i.e. this class does not include the preparation of meals for immediate consumption, such as in restaurants |  | 
|  |  |  | This class excludes: |  | 
|  |  |  | - wholesale of prepared meals and dishes, see 4630 |  | 
|  |  |  | - retail sale of prepared meals and dishes in stores, see 4711, 4721 |  | 
|  |  |  | - activities of food service contractors, see 5629 |  | 
|  |  | 10750 | Manufacture of prepared meals and dishes |  | 
|  | 1079 |  | Manufacture of other food products n.e.c. |  | 
|  |  |  | This class excludes: |  | 
|  |  |  | - growing of spice crops, see 0128 |  | 
|  |  |  | - manufacture of inulin, see 1062 |  | 
|  |  |  | - manufacture of frozen pizza, see 1075 |  | 
|  |  |  | - manufacture of spirits, beer, wine and soft drinks, see division 11 |  | 
|  |  |  | - preparation of botanical products for pharmaceutical use, see 2100 |  | 
|  |  | 10791 | Processing and blending of tea including manufacture of instant tea |  | 
|  |  | 10792 | Coffee curing, roasting, grinding blending etc. and manufacturing of coffee products
 |  | 
|  |  | 10793 | Processing of edible nuts |  | 
|  |  | 10794 | Manufacture of malted foods including foods for infants and handicapped |  | 
|  |  | 10795 | Grinding and processing of spices |  | 
|  |  | 10796 | Manufacture of papads, appalam and similar food products |  | 
|  |  | 10797 | Manufacture of vitaminised high protein flour, frying of dal and other cereals
 |  | 
|  |  | 10798 | Processing of salt into food-grade salt, e.g. iodized salt |  | 
|  |  | 10799 | Other semi-processed, processed or instant foods n.e.c. except farinaceous products and malted foods and manufacturing activities like manufacture of egg powder, sambar powder etc. (this excludes the activities covered under 10619) |  | 
| 108 |  |  | Manufacture of prepared animal feeds |  | 
|  | 1080 |  | Manufacture of prepared animal feeds |  | 
|  |  |  | This class excludes: |  | 
|  |  |  | - production of fishmeal for animal feed, see 1020 |  | 
|  |  |  | - production of oilseed cake, see 1040 |  | 
|  |  |  | - activities resulting in by-products usable as animal feed without special treatment, e.g. oilseeds (see 1040), grain milling residues (see 1061) etc. |  | 
|  |  | 10801 | Manufacture of cattle feed |  | 
|  |  | 10802 | Manufacture of poultry feed |  | 
|  |  | 10803 | Manufacture of prepared feeds for pets, including dogs, cats, birds, fish etc. |  | 
|  |  | 10809 | Manufacture of other animal feeds n.e.c. |  |