Manufacture of bread; manufacture of fresh pastry goods and cakes

This class includes

This class includes:

• manufacture of bakery products:

. bread and rolls

. pastry, cakes, pies, tarts, pancakes, waffles, rolls etc.

Excludes

This class excludes:

• manufacture of dry bakery products, see 10.72
• manufacture of pastas, see 10.73
• heating up of bakery items for immediate consumption, see division 56