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2000 (9) TMI 80 - HIGH COURT OF JUDICATURE AT MADRASExtract: .......he Tribunal is the correct view. We may also notice here that the ornaments in question had not been disclosed in the normal course earlier. 10.Our answer to the question referred is that the definitions of gold and ornaments in the Gold (Control) Act, 1968 includes the weight of pearls and stones for the purpose of the penal provisions of the Act.
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