Manufacture or not

1. Milk converted to flavoured milk. 2. Paper to ruled paper. and why
Replies (4)

Yes manufacture as new product coming out of processing which is marketable .....

Sir can u pls tell me how to apply USE TEST here.
If new product with different name use charector amount to manufacure
So sir, What's the change in use of paper. plane paper can also be used for writing.

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