Manufacturer status for job workers determines SSI exemption eligibility when raw materials are supplied by another person. Whether goods made by an SSI unit from raw materials supplied by another person qualify for SSI exemption depends on which party is the manufacturer. If the supplier and job worker are in a principal-to-principal relationship, the job worker will be treated as the actual manufacturer. Determination relies on facts such as financial assistance by the supplier, supplier control over management, and whether the job worker is an independent entity rather than a dummy or agent.