(m)[ "manufacture" includes every process, whether natural or artificial, by which any excisable article is produced or prepared wholly or partly and, in relation to liquor, also [* * *] [Substituted by Amendment Act 11 of 1973.] re-distillation and every process for the rectification, reduction, flavouring, blending or colouring thereof;](mm)[ "molasses" means the heavy, dark coloured viscous liquid produced in the final stage of the manufacture of gur or sugar containing in solution or suspension, sugar which can be fermented, and includes the solid form of such liquid and also any product formed by the addition to such liquid or solid of any ingredient which does not substantially alter the character of such liquid or solid; but does not include any article which the Government, may, by notification, declare not to be molasses, for the purposes of this Act:] [Inserted by Amendment Act 20 of 2001.]
