Definition of Manufacture

According to  Sec 2 (29BA) of Income tax act

manufacture, with its grammatical variations, means 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;

 thanx dear !

but i want to knw also definition of manufacture as per other acts such as SSI 

can anybdy give me that ?

if yes then plz ! 

Hi there

Manufacture as per Excise Act

1. Any activity ancillary to manufacture or producing a product

2. Any activity mentioned in  Schedule 1 which is considered as deemed to be manufacture

3. labelling or relabelling, Packing or Re-Packing, Declaration of Retail price or alteration of retail price in relation to the goods mentioned in schedule 3 shall be considered as deemed manufacture.