Excise exemption for footwear increased, raising per-pair threshold and adding masonite to eligible materials under amended notification. Amendment to Notification No. 49/86-Central Excises substitutes the material description 'wood or leather' with 'wood, leather or masonite' for a listed tariff entry and raises the prescribed per-pair excise exemption amount for specified footwear by replacing the earlier monetary threshold with a higher per-pair figure in the Table annexed to the notification.