Excise exemption for plastic footwear clarified to include items with minor non-plastic parts and applied retrospectively. Exemption for footwear made of plastic material covers items essentially fabricated of plastic even if they include minor non plastic attachments (buckles, tabs, eyelet stays, in soles), provided the retail price condition is met. A clarificatory explanation confirms that the exemption applies retrospectively to past clearances and field formations and trade should be informed to apply the concession consistently.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise exemption for plastic footwear clarified to include items with minor non-plastic parts and applied retrospectively.
Exemption for footwear made of plastic material covers items essentially fabricated of plastic even if they include minor non plastic attachments (buckles, tabs, eyelet stays, in soles), provided the retail price condition is met. A clarificatory explanation confirms that the exemption applies retrospectively to past clearances and field formations and trade should be informed to apply the concession consistently.
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