https://www.taxtmi.com/caselaws?id=167127 The Gold (Control) Act, 1968 distinction between "primary gold" and "ornament" turned on the statutory form of the seized articles, not merely on their purity. Circular gold bangles worn on the arms were treated as ornaments, and the approved gold tester stated that such bangles were commonly used by villagers as personal adornment. As there was no evidence that the articles were unfinished or otherwise within the statutory description of primary gold, the conviction was unsustainable and the sentence could not be enhanced; both were set aside. en-us Fri, 07 Dec 1979 00:00:00 +0530 Sat, 06 Dec 2014 16:01:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167127 The Gold (Control) Act, 1968 distinction between "primary gold" and "ornament" turned on the statutory form of the seized articles, not merely on their purity. Circular gold bangles worn on the arms were treated as ornaments, and the approved gold tester stated that such bangles were commonly used by villagers as personal adornment. As there was no evidence that the articles were unfinished or otherwise within the statutory description of primary gold, the conviction was unsustainable and the sentence could not be enhanced; both were set aside. Case-Laws Customs Fri, 07 Dec 1979 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167127