https://www.taxtmi.com/caselaws?id=166689 Gold articles resembling ornaments qualify as ornaments only if, considering purity, size, weight, description and workmanship, they are commonly used as ornaments. Crude, semi-finished pieces with rough edges, cutting marks, substantial weight and no ordinary ornamental utility may be treated as primary gold. Statutory findings on the character of seized gold articles, based on relevant physical features, trade-panel material and evidence, are not ordinarily disturbed in writ jurisdiction unless affected by illegality, perversity or absence of evidence. Classification as primary gold establishes contravention of the Gold (Control) Act provisions and supports confiscation, with an option of redemption fine. en-us Tue, 12 Oct 1982 00:00:00 +0530 Fri, 31 Oct 2014 10:43:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166689 Gold articles resembling ornaments qualify as ornaments only if, considering purity, size, weight, description and workmanship, they are commonly used as ornaments. Crude, semi-finished pieces with rough edges, cutting marks, substantial weight and no ordinary ornamental utility may be treated as primary gold. Statutory findings on the character of seized gold articles, based on relevant physical features, trade-panel material and evidence, are not ordinarily disturbed in writ jurisdiction unless affected by illegality, perversity or absence of evidence. Classification as primary gold establishes contravention of the Gold (Control) Act provisions and supports confiscation, with an option of redemption fine. Case-Laws Customs Tue, 12 Oct 1982 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166689