Footwear component exemption revised: scope narrowed and subject to restriction where input duty credit has been taken. Amendment substitutes the table entry to redefine excise exemptions for footwear components: all component parts of footwear except soles, half soles, heels and combined soles and heels are covered, provided no input duty credit has been availed; soles, half soles, heels and combined soles and heels made of wood or leather and soles designed for sponge rubber chappals are separately identified.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Footwear component exemption revised: scope narrowed and subject to restriction where input duty credit has been taken.
Amendment substitutes the table entry to redefine excise exemptions for footwear components: all component parts of footwear except soles, half soles, heels and combined soles and heels are covered, provided no input duty credit has been availed; soles, half soles, heels and combined soles and heels made of wood or leather and soles designed for sponge rubber chappals are separately identified.
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