Exemption scope clarified: 'articles' of gold limited to finished non-ornamental items, excluding primary gold forms. The amendment inserts an explanation defining 'articles' of gold as finished items other than ornaments made of, manufactured from, or containing gold, and expressly includes gold coins and broken pieces of gold articles. It further excludes primary gold, i.e., unfinished or semi finished forms such as ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires, from the scope of the exemption.
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Provisions expressly mentioned in the judgment/order text.
Exemption scope clarified: 'articles' of gold limited to finished non-ornamental items, excluding primary gold forms.
The amendment inserts an explanation defining "articles" of gold as finished items other than ornaments made of, manufactured from, or containing gold, and expressly includes gold coins and broken pieces of gold articles. It further excludes primary gold, i.e., unfinished or semi finished forms such as ingots, bars, blocks, slabs, billets, shots, pellets, rods, sheets, foils and wires, from the scope of the exemption.
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