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    <title>2005 (5) TMI 595 - COMMISSIONER OF CUSTOMS AND CENTRAL EXCISE (APPEAL</title>
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    <description>An exemption condition requiring the retail sale price to be indelibly marked or embossed on footwear itself is satisfied where the price is clearly and permanently displayed on the footwear through stickers and printing. The condition was not confined to marking on the body of the footwear alone, and a narrow construction that defeated the object of the notification was rejected. On that approach, footwear carrying the retail sale price in the prescribed manner continued to qualify for the exemption from duty.</description>
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      <description>An exemption condition requiring the retail sale price to be indelibly marked or embossed on footwear itself is satisfied where the price is clearly and permanently displayed on the footwear through stickers and printing. The condition was not confined to marking on the body of the footwear alone, and a narrow construction that defeated the object of the notification was rejected. On that approach, footwear carrying the retail sale price in the prescribed manner continued to qualify for the exemption from duty.</description>
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