32 Non-alcoholic beverages, namely, still water, sparkling water, spring water, carbonated water, tonic water, mineral water, drinking water with vitamins, soda water, seltzer water, flavoured waters, distilled drinking water, coconut water beverages, bottled water, beverages containing fruit juice, beverages containing vegetable juice, non-alcoholic beverages flavoured with coffee, non-alcoholic beverages flavoured with tea, non-alcoholic carbonated beverages, honey-based beverages, coconut-based beverages not being milk substitutes, cola beverages, energy drinks, soft drinks, sports drinks, protein-enriched sports beverages; non-alcoholic water-based beverages also containing herbal extracts; beer