https://www.taxtmi.com/caselaws?id=120318 Goods described as silver and gold tie pins were treated by their true character as tie pins designed to be affixed to a tie, not as articles of silver or gold ornaments. Because Notification No. 4/97 granted exemption only to articles of silver or gold ornaments, the goods fell outside its scope and could not satisfy the exemption condition. On that basis, the classification advanced by the Revenue was accepted and the exemption claim failed. en-us Fri, 03 Nov 2006 00:00:00 +0530 Wed, 18 Jul 2012 14:34:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120318 Goods described as silver and gold tie pins were treated by their true character as tie pins designed to be affixed to a tie, not as articles of silver or gold ornaments. Because Notification No. 4/97 granted exemption only to articles of silver or gold ornaments, the goods fell outside its scope and could not satisfy the exemption condition. On that basis, the classification advanced by the Revenue was accepted and the exemption claim failed. Case-Laws Central Excise Fri, 03 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120318