“manufacturing” means-

(a) transforming or reshaping of any substance by processing through addition or assembling individually or in combination with any other substance, material or components of production or by changing, transforming or reshaping it into a different specific substance or goods so that it becomes useable differently or specifically;

(b) any incidental or associated process required for completing the production of goods;

(c) printing, publication, lithography or engraving processes;

(d) assembling, mixing, purification, cutting, liquification, bottling, packaging or repackaging; or

(e) all processes adopted for production or manufacture of goods, including intermediary or an incomplete process;