Section 2(36) in The Andaman and Nicobar Islands Excise Regulation, 2012
(36)"manufacture" includes any process -(a)incidental or ancillary to the completion of a manufactured liquor; or(b)whether natural or artificial, by which any liquor is produced or prepared and also re-distillation and every process for the rectification, reduction, flavouring, blending or colouring of liquor; or(c)which in relation to liquor involves packing or repacking of such article in a bottle or unit package or labelling or re-labelling of bottles or unit package, including the declaration or alteration of maximum retail price on it or adoption of any other treatment on the liquor for sale to the consumers.Explanation.- For the removal of doubts, it is hereby declared that labelling of bottles or unit packages, imported into India or into the Union territory, to comply with statutory requirements shall not be construed as manufacture;
