Non alcoholic beverages, namely, refreshing drinks in the nature of soft drinks, punches, smoothies, lemonades, wheat beverages consisting of beverages made from wheat grass, isotonic, hypertonic and hypotonic drinks for use and/or as required by athletes; beer, malt beer, wheat beer, porter, ale, stout and lager; non alcoholic malt beverages; mineral water and aerated waters; fruit drinks and fruit juices; essences for making non-alcoholic beverages; concentrates, syrups or powders used in the preparation of soft drinks, sherbets and non-alcoholic cocktail mixes