Makan Distiller Limited, established in 2001 in New Zealand, is involved in the production of a wide range of beverages including wine, beer, cocktails, brandy, gin, ready-to-drink beverages, whiskey, vodka, rum, and non-alcoholic beverages. The company has traded products such as non-alcoholic beverages (excluding water, fruit or vegetable juices, milk, and beer) and waters including mineral and aerated waters with added sugar, sweetener, or flavor.