Section 2(52) in The Dadra and Nagar Haveli Excise Regulation, 2012
(52)"manufacture" includes any process-(a)incidental or ancilla..;r 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 (MRP) on it or adoption of any ether treatment on the excisable article 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;
