HC Deb 21 April 1975 vol 890 cc1137-8

Item No.

  1. 1. Jewellery, goldsmiths' and silversmiths' wares and similar goods made (in each case) wholly or partly from—
    1. (a) precious metal;
    2. (b) precious stones;
    3. (c) semi-precious stones mounted, set or strung;
    4. (d) real or cultured pearls.
  2. 2. Precious stones, except—
    1. (a) uncut diamonds;
    2. (b) diamond powder or dust.
  3. 3. Semi-precious stones in the form of gems, jewels or beads.
  4. 4. Real or cultured pearls.
  5. 5. Jade and articles of jade.
  6. 6. The design or valuation of, the application of any process or treatment to, or the provision of similar services in respect of, goods comprised in Items 1 to 5.
  7. 7. The supply of goods in connection with a supply of services within Item 6.

Notes:

  1. (1) "Precious metal" means gold, silver, platinum and any alloy containing any of those metals.
  2. (2) "Platinum" includes iridium, osmium, palladium, rhodium and ruthenium.
  3. (3) "Precious stones" means diamonds, rubies, sapphires and emeralds; and "precious stones" and "semi-precious stones" include synthetic stones which are similar to natural stones in respect of their physical properties and chemical composition.
  4. (4) In Item 1 "similar goods" includes
    1. (a) articles of personal use of a kind normally carried in the pocket or handbag
    2. (b) trophy cups, shields and similar articles of a kind awarded as prizes;
    3. (c) medals, medallions and the insignia of orders and decorations, and miniatures

or reproductions of medals, medallions or such insignia.

(5) Goods do not fall within Item I by reason only of one or more of the following—

  1. (a) that they are coated or plated with precious metal;
  2. (b) in the case of clocks and watches, that they contain precious or semi-precious stones as part of the movement,
  3. (c) in the case of fountain pens, that the nib contains precious metal.

(6) Item I does not include goods of a kind suitable only for use

  1. (a) in churches, chapels or other buildings used mainly as places of meeting for religious worship; or
  2. (b) by ministers of religion.

(7) Item 6 does not include the cleaning. repair or maintenance of the movements of clocks or watches.