In accordance with the provision of Micro, Small & Medium Enterprises Development Act, 2006 the Micro, Small and Medium Enterprises are classified in two Classes: 1. Manufacturing Enterprises- Enterprises engaged in the manufacture or production of goods pertaining to any industry specified in the first schedule to the industries (Development and regulation) Act, 1951) or employing plant and machinery. in the process of value addition to the final product having a distinct name or character or use.