In this chapter:
"manufacture"—the manufacture of a substance is any process by which the substance is produced (other than the cultivation of a plant), and includes the process of—
(a) extracting or refining it; or
(b) transforming it into a different substance.
"manufactures"—a person manufactures a substance if the person—
(a) engages in its manufacture; or
(b) exercises control or direction over its manufacture; or
(c) provides or arranges finance for its manufacture.