What is the manufacturing process of nail paint remover?

Nail paint remover is a chemical solution which typically contains ethyl acetate or acetone as the primary ingredient. Commercial nail paint--also called nail polish, varnish, or lacquer--is made up of a polymer like nitrocellulose which has been dissolved in a volatile organic solvent such as butyl or ethyl acetate. Additional ingredients are added for color, sheen, durability, thickness, and adhesiveness. To remove a commercial nail paint, a remover is allowed to soak through the paint before it is wiped away. Most of these nail paint removers use the very same solvents that are used to create the nail polish in the first place.
Acetone nail polish remover is essentially pure acetone, but may be diluted with water or isopropyl alcohol. Most acetone today is produced by oxidizing cumene (a byproduct of propylene-benzene reaction) into cumene hyperoxide, then cleaving this in the presence of sulphuric acid. This produces phenol and acetone. Prior to the 1960's, acetone was also made from fermentation of corn or molasses as well as thermally decomposed calcium acetate. The wide availability of propylene today makes it much cheaper and easier to produce acetone from cumene.
Ethyl acetate, another primary ingredient in nail paint and its removers, is produced by dehydrogenating ethanol in the presence of copper. It may also be produced by the reaction of ethanol with acetic acid. 
These primary solvents may be mixed with water, isopropyl alcohol, and a number of other ingredients including gelatin (for nail strength,) dyes (for color,) and fragrance. Heat may be used to ensure that these solutions are homogenized, especially if something like gelatin is added. The nail paint remover is then bottled, sealed, and shipped off to be sold.
I have mentioned commercial nail paints and removers here because a number of new products have been appearing on the global market which are intended to be less toxic or irritating to skin as well as more ecologically friendly than commercial varieties. Soy-based nail paints and removers are becoming quite popular, and these soy-based nail paint removers are made from a mixture of soy and corn esters, vegetable glycerin, and occasionally essential oils. 
http://www.chemistryislife.com/the-chemistry-of-nail-polish-remover