(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, any process of separation, purification, refining, conversion and blending.
If any question arises as to the meaning of " manufacture " ,such question shall be decided by the Minister whose decision shall be final.

Means the Minister charged with the responsibility for finance