Non alcoholic beverages, namely, soft drinks, energy drinks, [whey beverages, 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; syrups, essences, powders and other preparations for making beverages, namely] [ non-alcoholic cocktails ] [and sherbets]