Excise exemption for specified footwear removes excise duty where value and product conditions are met. Exemption from the whole excise duty is granted for specified footwear within Chapter 64, subject to conditions in the notification: a value cap per pair and a separate exemption entry for non leather 'hawai chappals' and parts, with 'chappal' defined as a sole without upper attached by thongs over the instep but not round the ankle.