https://www.taxtmi.com/caselaws?id=149749 Ornaments of personal wear made of gold or silver, or a mixture of both, remained within item No. 3F where they were studded only with imitation stones, engraved with mina, or otherwise did not contain the specified precious stones. Item No. 28, which applied to jewellery set with precious stones and real pearls, had no application on those facts. Item No. 67 operated only as a residuary entry and could not be used where the goods squarely fell within a specific item. The ornaments were therefore covered by item No. 3F and excluded from item No. 67. en-us Tue, 03 Feb 1970 00:00:00 +0530 Fri, 03 May 2013 10:55:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149749 Ornaments of personal wear made of gold or silver, or a mixture of both, remained within item No. 3F where they were studded only with imitation stones, engraved with mina, or otherwise did not contain the specified precious stones. Item No. 28, which applied to jewellery set with precious stones and real pearls, had no application on those facts. Item No. 67 operated only as a residuary entry and could not be used where the goods squarely fell within a specific item. The ornaments were therefore covered by item No. 3F and excluded from item No. 67. Case-Laws VAT and Sales Tax Tue, 03 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149749