https://www.taxtmi.com/highlights?id=67598 Gold Balas - Primary Gold seizure of gold ornaments pledged with the Appellant’s family - it is quite clear that a definite shape has been given to the gold Balas in question and had it been a primary gold, it would have been simple gold rod or plate or pieces, and it should not have been bent and also given a certain shape which is evident from the picture. Therefore, there is no room for doubt that these gold Balas are gold ornaments having a definite shape to be worn by the local people.- AT en-us Tue, 10 Jan 2023 09:23:50 +0530 Tue, 10 Jan 2023 09:23:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=67598 Gold Balas - Primary Gold seizure of gold ornaments pledged with the Appellant’s family - it is quite clear that a definite shape has been given to the gold Balas in question and had it been a primary gold, it would have been simple gold rod or plate or pieces, and it should not have been bent and also given a certain shape which is evident from the picture. Therefore, there is no room for doubt that these gold Balas are gold ornaments having a definite shape to be worn by the local people.- AT Highlights Central Excise Tue, 10 Jan 2023 09:23:50 +0530 https://www.taxtmi.com/highlights?id=67598