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Manufacture

new substance and does not mean merely to produce some change in a substance, Collector of Central Excise v. Kiran Spinning Mills, AIR 1988 SC 871 (872): (1988) 2 SCC 348: (1988) 2 SCR 1006. [Central Excise and

Maintenance

1967 Bom 163. It includes--in all cases, provision for food, clothing, residence, education and medical attendance and treatment, Kiran Bala Saha v. Bankim Chandra Saha, AIR 1967 Cal 603. Include provision for food, clothing, residence, education, medical … assisting either party with money or otherwise to prosecute or defend it; both actionable and indictable [see Bradlaugh v. Newdegate, (1883) 11 QBD 1], and invalidates contracts involving it. By the Roman Law it was a species

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