The following Activities shall not be treated as manufacture for the purposes of the Act retrospectively with effect from 1st October, 2008, namely :-

(a) Saw mill,

(b) Tea industry,

(c) Galvanization, corrugation of sheet or both,

(d) Marble and decorative stone cutting from slabs/sheets and polishing unit,

(e) Paper cutting from roll paper,

(f) Coal to washed coal, sized coal,

(g) Conversion of plain rod to tor rod,

(h) Refining and packaging of mustard oil,

(i) Refining of engine oil,

(j) Purification and/or packaging of drinking water,

(k) Production of cooked food, sweet meats and namkins, if the investment in Plant and machinery in a unit is less than rupees five crores.

(l) Conversion of coal to coke.

Explanation :- Some of the activities mentioned in the list above are not manufactured as per the definition of manufacture under the Act. Such activities are also mentioned above in order to remove any scope for mis-interpretation.