Excise classification update: footwear and parts added to the notified table under the Central Excise rules, expanding taxable entries. An amendment under the Central Excise Rules inserts a new serial entry into the notification table to include footwear and parts of footwear falling under the Schedule to the Central Excise Tariff Act, thereby bringing those items within the notification's scope and classification.
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Provisions expressly mentioned in the judgment/order text.
Excise classification update: footwear and parts added to the notified table under the Central Excise rules, expanding taxable entries.
An amendment under the Central Excise Rules inserts a new serial entry into the notification table to include footwear and parts of footwear falling under the Schedule to the Central Excise Tariff Act, thereby bringing those items within the notification's scope and classification.
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