घनं सुषिरं सम्यूह्यमवलेप्यं संघात्यं वासितकं च कारुकर्म ॥ कZ_०२.१४.१७ ॥
ghanaṃ suṣiraṃ samyūhyamavalepyaṃ saṃghātyaṃ vāsitakaṃ ca kārukarma
Craft-work (used in deceptive fabrication) includes: making (objects) solid, hollow, compacted/packed, coated/plastered over, joined/laminated, and perfumed/treated (to mask).
To equip inspectors and administrators with a typology of concealment methods, improving detection and prosecution of fraud.