What is manufacturing

A process will be called manufacturing only if it results in a we product with different name, use & characteristics... Important thing which decides whether a particular process is manufacturing or not is that whether it results in a new product having different use & characteristics... In your case if refining minerals results in a new product distinguisly known in market it will amount to manufacture... However if you are just adding value to a product it won't be a manufacturing... Regards:- CA Harshal Pahade Contact 9272344759