Manufacture of fertilizers and nitrogen compounds

This class includes: - manufacture of pure or mixed nitrogen, phosphate and potash fertilizers - manufacture of fertilizers containing urea, unrefined natural phosphates or unrefined natural potassium salts - manufacture of nitrogen compounds: nitric, sulphonitric acids, ammonia, denatured alcohol, potassium nitrites and nitrates (borax), ammonium carbonate - manufacture of soil and peat-based mixtures - manufacture of soil, sand, clay and mineral mixtures. This class excludes: - extraction of guano, see 08.91 - manufacture of agrochemical products such as pesticides, see 20.20