https://www.taxtmi.com/caselaws?id=166871 Gold bangles in finished form qualify as ornaments under the Gold Control Act when their purity, size, weight, description and workmanship show that they are commonly used by women as ornaments. Crude appearance, limited design variety, or lack of appeal to sophisticated buyers does not exclude them from the definition. Unsupported inferences that dye-cast bangles are merely gold shaped as ornaments, or that voucher sellers are fictitious, cannot displace evidence from experienced ornament dealers and physical inspection. Acquisition of such bangles is consequently treated as authorised where the statutory requirements are met. en-us Sat, 21 Jan 1984 00:00:00 +0530 Mon, 10 Nov 2014 18:09:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166871 Gold bangles in finished form qualify as ornaments under the Gold Control Act when their purity, size, weight, description and workmanship show that they are commonly used by women as ornaments. Crude appearance, limited design variety, or lack of appeal to sophisticated buyers does not exclude them from the definition. Unsupported inferences that dye-cast bangles are merely gold shaped as ornaments, or that voucher sellers are fictitious, cannot displace evidence from experienced ornament dealers and physical inspection. Acquisition of such bangles is consequently treated as authorised where the statutory requirements are met. Case-Laws Customs Sat, 21 Jan 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166871