Deemed plastic footwear rule clarifies that shoes with non-plastic components are treated as exclusively plastic for excise. The amendment adds S.No. 123A exempting fabrics subjected to the dew drop process and manufactured from processed fabrics on which appropriate excise duty has already been paid (Nil rate). It further inserts an Explanation to S.No. 173A clarifying that plastic footwear containing buckles, tabs, eyelet stays or insoles of non-plastic material shall be deemed to be footwear made exclusively of plastic material for the purposes of the notification.
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.
Deemed plastic footwear rule clarifies that shoes with non-plastic components are treated as exclusively plastic for excise.
The amendment adds S.No. 123A exempting fabrics subjected to the dew drop process and manufactured from processed fabrics on which appropriate excise duty has already been paid (Nil rate). It further inserts an Explanation to S.No. 173A clarifying that plastic footwear containing buckles, tabs, eyelet stays or insoles of non-plastic material shall be deemed to be footwear made exclusively of plastic material for the purposes of the notification.
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