Beverages, as distinguished from foods, are those substances which are consumed in a liquid state and which may or may not have food value. There is no legal distinction between a food and a beverage. Beverages in the food law are defined as part of food. In general it may be said that all products which require mastication are foods in the common acceptation of that word. All liquid products which are consumed as or with foods, or for quenching thirst, requiring no mastication, may be classed under the common appellation of beverages. Water is a beverage and so classed by the food and drug act and by regulations and court decisions thereunder.