sec.16Meaning of manufacture

sec.16 Meaning of manufacture

Manufacture , in relation to food, includes the following— making food by combining ingredients; producing frozen meals in a factory producing cake mixes significantly changing the condition or nature of food by any process; milling flour peeling, cutting and freezing vegetables bottling or canning food, including, for example, bottling water or canning fruit; packing unpackaged food, other than unprocessed primary produce; packing bulk ground coffee into packages for retail sale making ice. However, manufacture , in relation to food, does not include the following— preparing food at a particular place for retail sale at the place, including sale for immediate consumption; preparing food at a restaurant for sale to a person dining in the restaurant preparing and packing sandwiches in a package at a cafe for retail sale at the cafe preparing food for a food business that involves off-site catering; making ice at a particular place for use at the place; changing the condition of food merely by changing its temperature. (sec.16-ssec.1) Manufacture , in relation to food, includes the following— making food by combining ingredients; producing frozen meals in a factory producing cake mixes significantly changing the condition or nature of food by any process; milling flour peeling, cutting and freezing vegetables bottling or canning food, including, for example, bottling water or canning fruit; packing unpackaged food, other than unprocessed primary produce; packing bulk ground coffee into packages for retail sale making ice. (sec.16-ssec.2) However, manufacture , in relation to food, does not include the following— preparing food at a particular place for retail sale at the place, including sale for immediate consumption; preparing food at a restaurant for sale to a person dining in the restaurant preparing and packing sandwiches in a package at a cafe for retail sale at the cafe preparing food for a food business that involves off-site catering; making ice at a particular place for use at the place; changing the condition of food merely by changing its temperature.

• (a) making food by combining ingredients; Examples— • producing frozen meals in a factory • producing cake mixes
• • producing frozen meals in a factory
• • producing cake mixes
• (b) significantly changing the condition or nature of food by any process; Examples— • milling flour • peeling, cutting and freezing vegetables
• • milling flour
• • peeling, cutting and freezing vegetables
• (c) bottling or canning food, including, for example, bottling water or canning fruit;
• (d) packing unpackaged food, other than unprocessed primary produce; Example— packing bulk ground coffee into packages for retail sale
• (e) making ice.