Government Updates Tariff Items for Footwear in Customs Notification; New Rates for Leather-Synthetic Shoes Announced

The Central Government has amended notification No. 103/2008-Customs (N.T.), dated August 29, 2008, under the Customs Act, 1962, the Central Excise Act, 1944, and the Finance Act, 1994, in accordance with the Customs, Central Excise Duties and Service Tax Drawback Rules, 1995. The amendments update the tariff items and entries in Chapter 64 of the notification's schedule. Specifically, new tariff items and rates for boots, half boots, shoes, and sandals made of leather-cum-synthetic/textile materials have been introduced, with specified percentages and values for each category.