Definition of Manufacture :

Manufacture [Section 2(29BA)] : ‘Manufacture‘, with its grammatical variations, shall mean a change in a non -living physical object or article or thing,—

(a) resulting in transformation of the object or article or thing into a new and distinct object or article or thing having a different name, character and use; or

(b) bringing into existence of a new and distinct object or article or thing with a different chemical composition or integral structure.