manufacturing '"manufacturing" means- (a) 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; (b) assembly of parts into a piece of machinery or products; or (c) mixing of materials by a chemical reaction process including biochemical process that changes the structure of a molecule by the breaking of the intra molecular bonds or by altering the spatial arrangement of atom in the molecule, but does not include- (aa) the installation of machinery or equipment for the purpose of construction; (bb) a simple packaging operations such as bottling, placing in boxes, bags and cases; (cc) a simple fixing; (dd) a simple mixing of any products; (ee) a simple assembly of parts; (ff) any activity to ensure the preservation of products in good condition during transportation and storage; (gg) any activity to facilitate shipment and transportation; (hh) any activity of packaging or presenting goods for sale; or (ii) any activity that may be prescribed by the Minister, notwithstanding the above interpretation;'; ACT 693 - FINANCE ACT 2009 46. Amendment of Schedule 7A.