Exemption to ornaments clarified: manufacture restriction removed and a comprehensive definition of ornament added, widening coverage. The amendment deletes the phrase restricting exemption to goods 'manufactured by goldsmiths or silversmiths,' and inserts an explanation defining 'ornament' as a finished article for personal or religious adornment made of or from gold or silver, whether or not set with real or artificial stones, gems, or pearls, and including parts, pendants and broken pieces.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Exemption to ornaments clarified: manufacture restriction removed and a comprehensive definition of ornament added, widening coverage.
The amendment deletes the phrase restricting exemption to goods "manufactured by goldsmiths or silversmiths," and inserts an explanation defining "ornament" as a finished article for personal or religious adornment made of or from gold or silver, whether or not set with real or artificial stones, gems, or pearls, and including parts, pendants and broken pieces.
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