Manufacture means to produce, prepare, or compound a substance listed in Schedule 1 and includes the coincidental production of a substance, listed in Schedule 1, as a by-product as a result of the manufacturing, processing or other use of other substances.

"Manufacture" is in the HS Code "2303"
  Residues Of Starch Manufacture And Similar Residues, Beet-Pulp, Bagasse And Other Waste Of Sugar Man

"Manufacture" is in the UNSPSC Code "73161500"
  Manufacture of machinery