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23. The provisions of Section 10A also apply to production of articles or things and as per Clause (vi) of the Explanation, "produce in relation to articles or things.... includes production of computer programmes". In our opinion, customization process undertaken by the assessee constitutes production inasmuch as in N.C. Budharaja & Co.'s case (supra), the apex Court has held that the production has a wider connotation than manufacture and emphasized that every manufacture can be characterized as production, but every production need not amount to manufacture. The term "production" takes in all by-products, intermediate products and residual products which emerge in the course of manufacture of goods (p. 424). Examined from this vista, and particularly keeping in view the fact that the term "production" is interpreted by Courts in a broad and extensive manner the assessee's activities can be construed as producing software programmes as engrafted in Clause (vi) of the Explanation to Section 10A. This is further fortified by the fact that the assessee adds new customized programmes to the existing standard programmes and is precluded in law from tampering and interfering with the programmes in the standard software in conformity with the use of source code agreement entered into by the assessee with BaaN Netherlands.