SARS

The term "SARS company" is not a recognized or common business entity or acronym in India. Therefore, it is impossible to definitively state whether it is a factory or a trader.

To classify a business as a factory (manufacturer) or a trader, the specific name and nature of the company's operations are required. Many businesses in India can operate solely as manufacturers, solely as traders, or as a combination of both, where they manufacture some products and trade others, or manufacture and also distribute their own products.

I don't have enough reliable information about a company named "SARS" in India to provide a list of their products. It is possible the company name is slightly different, or the company is not well-known internationally.