10.71 - Manufacture of bread; manufacture of fresh pastry goods and cakes

This class includes: - manufacture of bakery products: . bread and rolls . pastry, cakes, pies, tarts, pancakes, waffles, rolls etc.

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