Exemption for footwear processing: packing, labeling and market-preparation allowed where retail price unchanged and duty previously paid. A new exemption permits footwear that undergoes packing, labeling or other marketability treatment to be exempt from excise, provided those processes do not alter the declared retail sale price and the footwear is produced from goods bearing a brand name, having a declared retail sale price, and on which the appropriate excise or additional customs duty has already been paid.
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.
Exemption for footwear processing: packing, labeling and market-preparation allowed where retail price unchanged and duty previously paid.
A new exemption permits footwear that undergoes packing, labeling or other marketability treatment to be exempt from excise, provided those processes do not alter the declared retail sale price and the footwear is produced from goods bearing a brand name, having a declared retail sale price, and on which the appropriate excise or additional customs duty has already been paid.
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