This includes:  manufacture of fresh liquid milk, pasteurized, sterilized, homogenized and/or ultra  heat treated  manufacture of milk-based drinks  manufacture of cream from fresh liquid milk, pasteurized, sterilized, homogenized  manufacture of dried or concentrated milk whether or not sweetened  manufacture of milk or cream in solid form  manufacture of butter  manufacture of yoghurt  manufacture of cheese and curd  manufacture of whey  manufacture of casein or lactose  manufacture of ice cream and other edible ice such as sorbet This excludes: activities of ice cream parlours, see 5610