2006 (11) TMI 396

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....Shri M.R. Nadkarni, Consultant, for the Respondent. [Order per : K.K. Agarwal, Member (T)]. - This is revenue's appeal. 2. The facts of the case are, the respondents M/s. Dinesh and Co. were manufacturing and clearing Tata tie pins/service pins 25 and 35 made of silver and gold respectively and classified them as articles of silver/gold under Chapter Headings 7101.70 and 7101.90 resp....

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....sidered as an article of personal adornment which are generally worn on parts of body, the same cannot be considered as an ornament and hence ineligible for exemption. 4. The ld. Advocate for the respondent submits that though the goods have been described as tie pins, they are in the nature of articles of gold/silver as it can be used on any clothing and therefore they are not in the natu....