This industry comprises establishments primarily engaged in one or more of the following: (1) manufacturing dairy products (except frozen) from raw milk and/or processed milk products; (2) manufacturing dairy substitutes (except frozen) from soybeans and other nondairy substances; and (3) manufacturing dry, condensed, concentrated, and evaporated dairy and dairy substitute products. Cross-References. Establishments primarily engaged in-- ? Manufacturing cheese-based salad dressings--are classified in Industry 31194, Seasoning and Dressing Manufacturing; ? Manufacturing margarine or margarine-butter blends--are classified in Industry 31122, Starch and Vegetable Fats and Oils Manufacturing; ? Manufacturing frozen whipped toppings--are classified in Industry 31141, Frozen Food Manufacturing; and ? Manufacturing ice cream, frozen yogurt, and other frozen dairy desserts--are classified in Industry 31152, Ice Cream and Frozen Dessert Manufacturing.