Precious stones etc. - Exemption

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....fied that it is necessary in the public interest so to do, hereby exempts the goods of the description specified in column (3) of the Table hereto annexed, and falling within the Chapter of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986) as are specified in the corresponding entry in column (2) of the said Table, from the whole of the duty of excise specified in the said Schedule, ....

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....71 Precious and semi-precious stones, synthetic stones and pearls — Explanation. - For the purposes of this notification, the term, - (i) "ornament" means a thing, in any finished form, meant for personal adornment or for the adornment of any idol, deity or any other object of religious worship, made of, or manufactured from, gold or silver or both, whether or not set with stones or ....