Classification of silver and gold tie pins turned on their true character, leaving them outside the exemption for ornaments.

Goods described as silver and gold tie pins were treated by their true character as tie pins designed to be affixed to a tie, not as articles of silver or gold ornaments. Because Notification No. 4/97 granted exemption only to articles of silver or gold ornaments, the goods fell outside its scope and could not satisfy the exemption condition. On that basis, the classification advanced by the Revenue was accepted and the exemption claim failed.

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Issues: Whether the goods described as silver and gold tie pins were classifiable as articles of silver or gold and entitled to exemption under Notification No. 4/97, or whether they were essentially tie pins outside the scope of the exemption.

Analysis: The sample produced showed that the goods were essentially tie pins, designed to be affixed to a tie and used as such. On that basis, their true character was not that of articles of silver or gold ornaments. Since the exemption under Notification No. 4/97 was confined to articles of silver or gold ornaments, the goods did not satisfy the condition for exemption.

Conclusion: The goods were not eligible for exemption under Notification No. 4/97 and the Revenue's classification challenge succeeded.

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