https://www.taxtmi.com/caselaws?id=72208 Gold bangles resembling ornaments fall within primary gold where their purity, size, weight, description, workmanship and common use show they are not finished articles of adornment. Unusual size, unfinished joints and lack of common use as wearable ornaments support treatment as primary gold, making possession or ownership prohibited under the Gold Control Act, 1968. Confiscation remains applicable for such contravention, but absolute confiscation may be mitigated by permitting redemption on payment of a substantial fine where the circumstances and value justify limited relief. en-us Fri, 28 Feb 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=72208 Gold bangles resembling ornaments fall within primary gold where their purity, size, weight, description, workmanship and common use show they are not finished articles of adornment. Unusual size, unfinished joints and lack of common use as wearable ornaments support treatment as primary gold, making possession or ownership prohibited under the Gold Control Act, 1968. Confiscation remains applicable for such contravention, but absolute confiscation may be mitigated by permitting redemption on payment of a substantial fine where the circumstances and value justify limited relief. Case-Laws Central Excise Fri, 28 Feb 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=72208