https://www.taxtmi.com/caselaws?id=90731 Footwear with rubber and leather uppers was not treated as footwear of plastics merely because a plastic logo was affixed to the upper. The exclusion in Notification No. 66/87 applied only where the outer sole, upper, or both were actually of plastic, and that condition was not met on the stated facts. The material composition of the footwear components, not a decorative or identifying plastic attachment, governed eligibility. On that basis, the footwear remained within the exemption and the assessee was entitled to relief. en-us Mon, 01 Dec 1997 00:00:00 +0530 Tue, 11 Oct 2011 10:55:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90731 Footwear with rubber and leather uppers was not treated as footwear of plastics merely because a plastic logo was affixed to the upper. The exclusion in Notification No. 66/87 applied only where the outer sole, upper, or both were actually of plastic, and that condition was not met on the stated facts. The material composition of the footwear components, not a decorative or identifying plastic attachment, governed eligibility. On that basis, the footwear remained within the exemption and the assessee was entitled to relief. Case-Laws Central Excise Mon, 01 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90731