https://www.taxtmi.com/caselaws?id=94203 An exemption notification for footwear components was read broadly because it granted relief to specified heels and soles without using limiting words such as "exclusive", "wholly" or "alone". The addition of a small amount of rubber sheets did not defeat the exemption where the goods otherwise answered the notified description. On that approach, the denial of exemption on the heels and soles was found unsustainable; the related duty demand was set aside, while the separate sample-shoes issue was left undisturbed and the penalty was reduced. en-us Mon, 22 Feb 1999 00:00:00 +0530 Sat, 19 Nov 2011 17:47:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94203 An exemption notification for footwear components was read broadly because it granted relief to specified heels and soles without using limiting words such as "exclusive", "wholly" or "alone". The addition of a small amount of rubber sheets did not defeat the exemption where the goods otherwise answered the notified description. On that approach, the denial of exemption on the heels and soles was found unsustainable; the related duty demand was set aside, while the separate sample-shoes issue was left undisturbed and the penalty was reduced. Case-Laws Central Excise Mon, 22 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94203