(viii) furniture, household utensils, wearing apparel, provisions and other articles intended for the personal or household use of the assessee 1[ but not including jewellery]: 3[ Provided that the furniture, utensils or other articles are neither made wholly or partly of, nor contain (whether by way of embedding, covering or otherwise), gold, silver, platinum or any other precious metal or any alloy containing one or more of such precious metals: Provided further that nothing in this clause shall operate to exclude from the net wealth of the assessee any conveyance or conveyances to the extent the value or the aggregate value thereof exceeds the sum of twentyfive thousand rupees. Explanation 1.-- For the purposes of this clause and clause (xiii)," jewellery" includes--
(a) ornaments made of gold, silver, platinum or any other precious metal or any alloy containing one or more of such precious metals, whether or not containing any precious or semi- precious stone, and whether or not worked or sewn into any wearing apparel;
(b) precious or semi- precious stones, whether or not set in any furniture, utensil or other article or worked or sewn into any wearing apparel. Explanation 2.-- For the purposes of this clause," conveyance" means any motor car or other mechanically propelled vehicle, aircraft or boat;]
(viiia) 2[ growing crops (including fruits on trees) on agricultural land and grass on such land;]