Notification of manufacture of agricultural implements under section 35(2AB) designates them as 'article or thing' for tax purpose. Notification designates manufacture or production of agricultural implements as an article or thing under clause (1) of sub section (2AB) of section 35 of the Income tax Act, thereby classifying that activity for the provision's statutory treatment; the notification is made by the Central Board under its statutory power and is effective from the first day of April for application to the following assessment years.