Primary gold classification upheld where seized items lacked workmanship and usable ornament form.

Seized gold articles were assessed by their form, workmanship, softness, visible welded joints, rough edges, and inability to retain shape or function as proper ornaments. On that physical examination, the items were treated as unfinished and unusable as bangles or a waist belt in the ordinary sense, so they were classified as primary gold rather than finished ornaments. The finding that the goods constituted primary gold was sustained, and the appeal failed.

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Issues: Whether the seized gold articles were primary gold or finished ornaments.

Analysis: The goods were examined for their form, workmanship, softness, visible welded joints, rough edges, and inability to retain shape or be worn as proper ornaments. On that appraisal, the items were found to be unfinished and not usable as bangles or a waist belt in the ordinary sense. They were therefore treated as primary gold rather than finished ornaments.

Conclusion: The finding that the seized goods constituted primary gold was sustained, and the appeal failed.

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