https://www.taxtmi.com/caselaws?id=106467 Classification of seized gold articles depended on their market character and the understanding of persons dealing in them, rather than on weight, workmanship, softness, or appearance alone. Expert evidence from local gold merchants and surrounding circumstances supported the view that the items were ornaments worn in the neighbourhood. In the absence of contrary material strong enough to displace that expert opinion, the departmental finding that the goods were crude jewellery or primary gold could not stand. The seized articles were treated as jewellery, not primary gold, and the confiscation and penalty under the Gold Control Act were set aside. en-us Fri, 02 Aug 2002 00:00:00 +0530 Wed, 14 Mar 2012 12:42:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106467 Classification of seized gold articles depended on their market character and the understanding of persons dealing in them, rather than on weight, workmanship, softness, or appearance alone. Expert evidence from local gold merchants and surrounding circumstances supported the view that the items were ornaments worn in the neighbourhood. In the absence of contrary material strong enough to displace that expert opinion, the departmental finding that the goods were crude jewellery or primary gold could not stand. The seized articles were treated as jewellery, not primary gold, and the confiscation and penalty under the Gold Control Act were set aside. Case-Laws Central Excise Fri, 02 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106467