"Manufacture" means to make, produce, fabricate, assemble, process or bring into
existence, by hand or by machine, a new product having a distinctive name, character or
use and shall include processes, such as refrigeration, repacking, polishing, labelling and
segregation. Manufacture, for the purpose of this Policy, shall also include agriculture,
aquaculture, animal husbandry, floriculture, horticulture, pisciculture, poultry, sericulture, viticulture and mining.