Plastic logo on footwear upper does not convert mixed-material shoes into plastic footwear for exemption exclusion.

Footwear with rubber and leather uppers was not treated as footwear of plastics merely because a plastic logo was affixed to the upper. The exclusion in Notification No. 66/87 applied only where the outer sole, upper, or both were actually of plastic, and that condition was not met on the stated facts. The material composition of the footwear components, not a decorative or identifying plastic attachment, governed eligibility. On that basis, the footwear remained within the exemption and the assessee was entitled to relief.

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Issues: Whether rubber sole sports shoes with a plastic logo affixed on the upper were excluded from exemption under Notification No. 66/87 as footwear with outer sole or upper or both of plastics.

Analysis: The footwear were found to have uppers made of a mixture of rubber and leather, and the only plastic component was a logo affixed on the top portion. The presence of a plastic logo did not make the uppers themselves plastic, and the exclusion in the notification applied only where the outer sole or upper or both were of plastics.

Conclusion: The footwear were not excluded from the notification on account of the plastic logo, and the assessee was entitled to the exemption.

Final Conclusion: The impugned orders were set aside and the appeal was allowed on the question of eligibility to exemption.

Ratio Decidendi: A footwear item is not treated as made of plastic merely because a plastic logo is affixed to an upper composed of other materials; exclusionary exemption language must be applied to the actual material of the footwear components.

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