https://www.taxtmi.com/circulars?id=7579 Exemption for footwear made of plastic material covers items essentially fabricated of plastic even if they include minor non plastic attachments (buckles, tabs, eyelet stays, in soles), provided the retail price condition is met. A clarificatory explanation confirms that the exemption applies retrospectively to past clearances and field formations and trade should be informed to apply the concession consistently. en-us Wed, 30 May 2001 00:00:00 +0530 Tue, 15 Sep 2009 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=7579 Exemption for footwear made of plastic material covers items essentially fabricated of plastic even if they include minor non plastic attachments (buckles, tabs, eyelet stays, in soles), provided the retail price condition is met. A clarificatory explanation confirms that the exemption applies retrospectively to past clearances and field formations and trade should be informed to apply the concession consistently. Circulars Central Excise Wed, 30 May 2001 00:00:00 +0530 https://www.taxtmi.com/circulars?id=7579