Manufacture includes?

A. Any process is incidental or ancillary to the completion of a manufactured product

B. Any process of re-manufacture, remaking, reconditioning, or repair and the process of packing or repacking such product

C. In relation to tobacco includes the preparation of cigarettes, cigars, cheroots, iris cigarettes, and pipe or hookah tobacco chewing tobacco or snuff or preparation of un-manufactured tobacco by drying cutting, and thrashing of raw tobacco

D. All of these

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