“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 of “manufacture” substituted by section 1 of Act 105 of 1969, section 1 of Act 110 of 1979, section 1 of Act 84 of 1987, section 1 of Act 59 of 1990 and section 22 of Act 61 of 2008 effective on 21 Oct 2008]