defination of importer and manufacturer as per MVAT

 The following are the definations As per MVAT Act .

1) “importer” means a dealer who brings any goods into the State or to whom any goods are dispatched from any place outside the State;

2) “manufacture”, with all its grammatical variations and cognate expressions includes producing, making, extracting, altering, ornamenting, finishing or otherwise processing, treating or adapting any goods;

 You can refer MVAT @ following link any time through Internet

https://salestax.maharashtra.gov.in/knowledgecenter/section.php?actId=00016