(5)In this rule and the Form,-(a)"competent authority" means the authority approving the unit under the Modified Special Incentive Package Scheme notified by the Government of India, Ministry of Communications and Information Technology, Department of Electronics and Information Technology;(b)"date of commencement of operations" means the date on which the commercial production of the unit commences;(c)"semiconductor wafer fabrications" means integrated circuits which are covered in the National Industrial Classification, 2008 under Division 26; Group 261; Class 2610; Sub class 26103;(d)"Unit" means manufacturing facility for semiconductor wafer fabrications.G.-Tonnage tax scheme for shipping companies
