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Issues: Whether footwear bearing the retail sale price by way of stickers, along with printing on the footwear, satisfied the requirement in Notification No. 6/2002-C.E. as amended that the retail sale price be indelibly marked or embossed on the footwear itself, so as to retain the exemption from duty.
Analysis: The exemption notification granted relief to footwear with retail sale price not exceeding the prescribed limit, and the amending notification inserted a condition requiring the retail sale price to be indelibly marked or embossed on the footwear itself. The dispute was not whether the retail sale price was shown on the footwear, but whether marking through stickers, coupled with printing on the body of the footwear, fulfilled the condition. The view rejecting exemption on the ground that indelible marking had to be confined to the body of the footwear alone was held to be too narrow. The object of the notification was to deny the benefit only to products outside the intended category, and the record showed that the retail sale price was available on the footwear itself through stickers with indelible ink and through printing.
Conclusion: The condition in the exemption notification was satisfied and the assessee was entitled to the benefit of the notification.
Ratio Decidendi: An exemption condition requiring the retail sale price to be indelibly marked or embossed on the footwear itself is met where the price is clearly and permanently displayed on the footwear, and the provision should not be given a narrow construction that defeats the object of the exemption.
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