Section 2(e) in Assam Health (Prohibition of Manufacturing, Trade, Advertisement, Storage, Distribution, Sale and Consumption of Zarda, Gutkha, Panmasala etc. Containing Tobacco and/or nicotine) Act, 2013
(e)"manufacture", with its grammatical variations and cognate expressions, includes the manufacturing of all forms of chewing and smokeless tobacco and/or nicotine products, zarda, gutkha pan masala or any chewing materials having tobacco and/or nicotine as one of its ingredients, by whatever name called;
