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the th november, ] in the said notification, after paragraph , the following paragraph shall be inserted, namely :- " . the exemption contained in this notification shall not apply to: (a) a new industrial unit engaged in production of refined gold or silver from gold dore, silver dore or any other raw
which commences commercial production on or after st of march, ; (b) an existing industrial unit as on st of march, , which undertakes substantial expansion of existing capacity or installs fresh plant, machinery or capital goods for production of gold or silver from gold dore, silver dore or any other raw...
https://www.seair.co.in/dData/bedget/187352.pdf