32 Beer; Aerated water; Fruit drinks; Fruit juices; Mineral water; Non-alcoholic beverages, namely, carbonated beverages; Syrups used in the preparation of soft drinks; Concentrates, syrups and powders used in the preparation of soft drinks; Concentrates, syrups or powders for making soft drinks or tea-flavored beverages; Concentrates, syrups or powders used in the preparation of sports and energy drinks