https://www.taxtmi.com/caselaws?id=73348 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. en-us Thu, 23 Jan 1986 00:00:00 +0530 Wed, 25 Jan 2012 17:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73348 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. Case-Laws Central Excise Thu, 23 Jan 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73348