772 SUPREME COURT REPORTS [1962] I96I gold plated but a gold plated article can only be a gold plated article. Therefore, it seems to me Venk~;es:rnn, that item 45(3) was intnded to apply to fountain· Collector of pens simpliciter, that 1s, without gold plating or Customs, Bombay other embellishments which might properly bring v. them under another item in the schedule. This, in Ramchand Sobhraj my view, would best harmonise the different items Wadhwani in the Tariff schedule and carry out the intention 50,,,.,J. of the legislature. This can be illustrated by an example. ·Suppose a fountain-p-en was studded with diamonds. Could it then be said that the legislature • intended to impose on them a duty of 30 per cent. ad valorem under item 45(3) and the diamonds were not intended to be assessed under item 61(10) which deals with jewels and provides for a higher duty. I do not think that a possible view to take. · I think, therefore, that the assessment in the present case under item 61(8) was proper. I would hence allow the appeal. BY COURT: In accordance with the opinion of the majority, this appeal is dismissed with costs.