Manufacture

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...., by machinery, or by art. The production of articles for use from raw or prepared materials by giving such materials new forms, qualities, properties or combinations, whether by hand labor or ma chine." The word 'manufacture' has been defined in Halsbury's Laws of England, 3rd Ed. Vol. 29 p.23 as under :- "Manufacture has been defined as a 'manner of adapting natural ....

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....ipulation But something more is necessary. There must be transformation; a new and different article must emerge, 'having a distinctive name, character or use'." CIT, KERALA VERSUS TARA AGENCIES - [2007 (7) TMI 4 - SUPREME COURT] 'Manufacture' includes any art, process or manner of producing, preparing or making an article and also any article prepared or produced by manufacture.....