Section 2(42) · Section 2(42)

"manufacturing process" means—
(i) any process for constructing, altering, finishing, repairing, ornamenting, lubricating, washing, cleaning, dismantling, demolishing, refining or otherwise or conditioning any article or substance with a view to its use, sale, transport, delivery or disposal; or
(ii) any process for pumping oil, water, sewage or any other substance;
(iii) any process for generating, converting or transmitting power;
(iv) any process for composing, graphic printing, letterpress printing, lithography, photogravure screen printing, three- or four-dimensional printing, phototypesetting, flexography or other type of printing process or binding; or
(v) any process for constructing, reconstructing, repairing, retrofitting, finishing or dismantling ships or vessels; or
(vi) any process for the preservation or storage of any commodity in a cold storage; or
(vii) such other activities as the Central Government may notify;