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of <h1>Excise Duty Exemption Clarified for Plastic Footwear Under Rs. 125, Including Minor Non-Plastic Parts, Per Notification No. 3/2001-C.E.</h1> The Government of India's Ministry of Finance issued a circular regarding excise duty exemption for plastic footwear priced at or below Rs. 125 per pair. The notification clarifies that footwear primarily made of plastic but containing minor non-plastic components like buckles or in-soles still qualifies for the exemption. An amendment to Notification No. 3/2001-C.E. was made to eliminate any ambiguity, ensuring that such footwear remains eligible for the exemption, including past clearances. This clarification should be communicated to relevant field formations, trade, and industry.
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