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of <h1>Amendment raises footwear exemption limit from Rs. 75 to Rs. 125 per pair; updates materials to include masonite.</h1> The Central Government has amended Notification No. 49/86-C.E. to increase the full exemption limit for footwear from Rs. 75.00 to Rs. 125.00 per pair, effective from February 28, 1993. This amendment is made under the Central Excises and Salt Act, 1944, in the interest of the public. Additionally, the amendment includes a change in the materials list for footwear, substituting 'wood or leather' with 'wood, leather or masonite' in the notification's annexed table.
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