"manufacture"
when used as a noun, includes—
| (a) | in the discretion of the Commissioner, any process— |
| (i) | in the manufacture or assembly of any excisable goods, environmental levy goods, fuel levy goods or Road Accident Fund levy goods; |
| (ii) | in the conversion of any goods into excisable goods, environmental levy goods, fuel levy goods or Road Accident Fund levy goods; |
| (iii) | whereby the dutiable quantity or value of any imported goods specified in Section B of Part 2 of Schedule No. 1, excisable goods, environmental levy goods, fuel levy goods or Road Accident Fund levy goods is increased in any manner; |
| (iv) | in the recovery of excisable goods, environmental levy goods, fuel levy goods or Road Accident Fund levy goods from excisable goods or any other goods; |
| (v) | in the packing or measuring off of any imported goods specified in Section B of Part 2 of Schedule No. 1, excisable goods, environmental levy goods, fuel levy goods or Road Accident Fund levy goods; or |
| (vi) | in the generation of electricity liable to environmental levy; or |
| (b) | any process as may be prescribed in any Part of Schedule No. 1 wherein such duty or levy is specified; or |
| (c) | any other process in respect of goods contemplated in paragraph (a) that the Commissioner may prescribe by rule, |
and, when used as a verb, has a corresponding meaning; and "manufacturer" has a corresponding meaning;
[Definition substituted by section 22(1)(b) of Act No. 61 of 2008]