Amendment to Excise Notification: Footwear Components Classification Updated; Conditions for Soles Specified Under Rule 57A

The Central Government has amended Notification No. 49/86-C.E. regarding footwear under the Central Excises and Salt Act, 1944. Effective from November 1, 1991, the amendment modifies the entries for footwear components in the notification's table. It specifies that all component parts of footwear, excluding soles, half soles, heels, and combined soles and heels, are covered under certain conditions. Additionally, it details the classification for soles made of wood or leather and those designed for sponge rubber chappals, provided no credit of duty paid on inputs has been claimed under Rule 57A of the Central Excise Rules, 1944.

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