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15The following articles of gold, if manufactured before 1st January 1975, and (except in the case of articles mentioned in sub-paragraph (d) below) of minimum fineness—
(a)rings, except wedding rings, pencil cases, lockets, watch chains and thimbles,
(b)articles consisting entirely of filigree work,
(c)articles so heavily engraved or set with stones that it is impossible to mark them without damage,
(d)jewellers works, that is the actual setting only in which stones or other jewels are set, and jointed sleeper earrings.
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