https://www.taxtmi.com/caselaws?id=112496 Footbed insoles were treated as part of the soling structure of footwear and therefore as "soles" within the exclusion in Notification No. 49/86-C.E., rather than exempt component parts of footwear. Technical literature and dictionary material showed that an insole can be an inner sole or another sole of footwear, and that the sole may comprise outer, middle and inner layers. Trade assertions and a non-independent affidavit were insufficient to override that technical classification. The exemption claim accordingly failed because the disputed goods fell within the excluded category of soles. en-us Tue, 11 Nov 2003 00:00:00 +0530 Mon, 30 Apr 2012 12:57:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112496 Footbed insoles were treated as part of the soling structure of footwear and therefore as "soles" within the exclusion in Notification No. 49/86-C.E., rather than exempt component parts of footwear. Technical literature and dictionary material showed that an insole can be an inner sole or another sole of footwear, and that the sole may comprise outer, middle and inner layers. Trade assertions and a non-independent affidavit were insufficient to override that technical classification. The exemption claim accordingly failed because the disputed goods fell within the excluded category of soles. Case-Laws Central Excise Tue, 11 Nov 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112496