"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]