Classification of Goods — The appellant have relied upon the judgement of Hon’ble Supreme Court in the case of Commissioner of Wealth Tax, Orissa, Bhubaneswar Vs. Smt. Binapani Chakravarty [1995 AIR 1380]. It has been argued that as per the common parlance meaning of the term ‘jewellery’, the articles sold by them are ‘articles of jewellery. We find that the judgement referred by the appellant deals with Section 5(1)(viii) of the Wealth Tax Act, 1957. The issue involved in that case was whether only those items of jewellery which were studded with precious or semiprecious stones or whether all ornaments and jewellery made our of precious metals (such as gold, silver or platinum or alloys with precious metals) were excluded from exemption, although they might not be studded with precious or semi-precious stones. It is apparent that the issue involved in the present case is totally different and therefore the said judgement of Hon’ble Supreme Court is not applicable in the facts of the present case.House of Marigold, In Re…. [2019] 09 TAXLOK.COM 066 (AAAR-Gujarat)