Jewellery - Indian Laws - General

In the New Shorter Oxford Dictionary , Jewellery is defined as : gems or ornaments made or sold by jewellers, especially precious stones in mountings; jewels collectively or as a form of adornment. Jewel is defined as: An article of value used for (personal) adornment, especially one made of gold, silver, or precious stones, a precious stone, a gem; especially one worn as an ornament. (COMMISSIONER OF WEALTH TAX Vs SMT. BINAPANI CHAKRAVARTY- 1995 (3) TMI 2 - SUPREME COURT)