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15. The second question for consideration is whether the applicant is a "technician" within the meaning of Section 10(5B) of the Act. The expression "technician" has been defined by the Explanation to the above clause which has been set out earlier. On this definition, a person can be treated as a technician if he has specialised knowledge and experience in constructional and manufacturing operations and if he is employed in India in a capacity in which such specialised knowledge and experience are actually utilised. It has already been mentioned that the applicant is a qualified engineer and has been engaged over the years in the construction of chewing gum factories and the commissioning of their plants. In India also he has been employed only to look after the operations of construction of the factory of W. I. P. L. proposed to be set up at Bangalore and to supervise the carrying on of the manufacturing operations in the said factory. There can, therefore, be no doubt that the applicant is a technician within the meaning of Section 10(5B).

21. Secondly, the definition of "technicians" also includes a person who has specialised knowledge and experience in constructional or manufacturing operations. While, normally speaking, manufacturing operations are those which are carried out in the course of the carrying on of a business, constructional operation is a wider expression. Construction of a building, plant or other equipment may also, no doubt be undertaken in the course of the carrying on of a business and with a view to extend the same but constructional operations are mostly undertaken at a stage prior to the setting up of the business. The inclusion of this word in the definition of word "technician" lends support to the view that even persons who assist with their expert knowledge in the putting up of buildings and plants whether it be at the stage of setting up a business or later, would be eligible for exemption.