Section 2(e) in The Steel And Steel Products (Quality Control) Second Order, 2008
(e)"manufacturer ", in relation to steel and steel products, means a person who or a firm or a Hindu undivided family or a company or a co-operative society, which produces, makes, assembles or manufactures steel and steel products and includes a person who, or a firm or Hindu undivided family or a company or a co-operative society which claims such steel and steel products to be produced, made, assembled or manufactured by such person or firm or Hindu undivided family or a company or a co-operative society, as the case may be;
