Innoson Vehicle; Manufacturing or Assembling Company?

Many people have argued over this topic time and time again if IVM is a Manufacturing Company or it's an Assembling Company? For non-Nigerians, IVM means Innoson Vehicle Manufacturing Company limited and it's a Nigerian Automobile & Bus Manufacturing Company. It was founded by Innocent Chukwuma and runs a plant in Nnewi. 70 percent of the car parts are produced locally while the rest is being imported from Japan, China and Germany. Before we draw a Conclusion let me take you back to late 2009 & early 2010.
Toyota Company recalled a certain Model of their car. The first recall, on November 2 2009, was to correct a possible incursion of an incorrect or out-of-place front drivers side floor mat into the foot pedal well, which can cause pedal entrapment. Second recall, on January 21 2010 was after some more crashes shown not to have been caused by floor mat incursion. This latter defect was identified as a possible mechanical sticking of the accelerator pedal causing unintended acceleration.
Now these brake pad(or accelerator pad) and floor mats were manufactured by another Company & not Toyota Motors. If there is any sense in this flash back it's to bring to our Knowledge that one company's FINISH PRODUCT is another's Company's RAW MATERIAL or WORK-IN-PROGRESS. No Company is self depended and Toyota Company (one of the biggest Vehicle Company in the World) does not manufacture it's own brake pads. Does that make Toyota Company an Assembling Company ? Of course Not.
Back to IVM Co . Ltd that does 70% of its production locally and only imports just the Car Engine and Lights, does that make it any less than a Manufacturing Firm? Someone might ask but 'why should a Vehicle Manufacturing Company be importing Car Engines?' Here is your answer;  Every Company has it's own Blueprints and it's the Secret of that Company that can never be shared.  IVM has it's own Blueprint for Engine specification for different Models of their Car and they have to design it and send it to other Engineers in Japan or China or Germany for it to be produced. Why not in Nigeria? It's economically feasible to produce such delicate parts there(Japan  China Germany) than to do it in Nigeria and we also have not discovered (yet) the Technical-Know-How on how to produce Engines cost effectively. Now this answers the Question....IVM Co . Ltd  as the name implies is a Manufacturing Company and not an Assembling Company. It's really Wonderful to know that there is a Vehicle Manufacturing Firm in Nigeria despise all Technological & Technical odd, Epileptic Power Supply but Someone Somewhere in Nnewi is Manufacturing Vehicle. Ndi Nnewi unu di egwu!
Mama Nkechi leaves down my Street and she produces Buns and Egg rows but she knows nothing about the production of flour or Margarine or baking powder and does that make her any less of a Producer? She's certainly not  'assembling' Buns and Egg-rows.
IVM Co . Ltd and Mama Nkechi's Buns are perfect example of Nigerian producing what they Consume.
Thanks.