(49)"manufacture" includes any process -(a)incidental or ancillary to the completion of manufactured intoxicants,(b)whether natural or artificial, by which any intoxicant 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 intoxicant involves packing or repacking of such article in 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 other treatment on the intoxicant for sale to the consumersExplanation.- For the removal of doubt, it is hereby clarified that labelling of bottles or unit packages, imported into India or into Delhi, to comply with statutory requirements shall not be construed as manufacture;
