Malaysia legislation
Section 3
Section 3
(a)
in relation to goods other than petroleum, the conversion by manual or mechanical means of organic or inorganic materials into a new product by changing the size, shape, composition, nature or quality of such materials and includes the assembly of parts into a piece of machinery or other products, but does not include the installation of machinery or equipment for the purpose of construction; and
(b)
in relation to petroleum, the process of refining that includes the separation, conversion, purification and blending of refinery streams or petrochemical streams.
(2)
If any question arises as to the meaning of “manufacture” under subsection (1), such question shall be decided by the Minister whose decision shall be final.
16 Laws of Malaysia ACT 806