This industry comprises establishments primarily engaged in one or more of the following: (1) manufacturing soft drinks; (2) manufacturing ice; and (3) purifying and bottling water. Cross-References. Establishments primarily engaged in-- ? Canning fruit and vegetable juices--are classified in Industry 31142, Fruit and Vegetable Canning, Pickling, and Drying; ? Manufacturing soft drink bases--are classified in Industry 31193, Flavoring Syrup and Concentrate Manufacturing; ? Manufacturing nonalcoholic cider--are classified in Industry 31194, Seasoning and Dressing Manufacturing; ? Manufacturing dry ice--are classified in Industry 32512, Industrial Gas Manufacturing; ? Manufacturing milk-based drinks--are classified in Industry 31151, Dairy Product (except Frozen) Manufacturing; ? Manufacturing nonalcoholic beers--are classified in Industry 31212, Breweries; ? Manufacturing nonalcoholic wines--are classified in Industry 31213, Wineries; and ? Bottling purchased purified water--are classified in Industry 42449, Other Grocery and Related Products Merchant Wholesalers.