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    <title>Amendments in Notification No. 3/2001-CE, dt. 1/3/2001 - Description of fabrics and footwear</title>
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    <description>The amendment adds S.No. 123A exempting fabrics subjected to the dew drop process and manufactured from processed fabrics on which appropriate excise duty has already been paid (Nil rate). It further inserts an Explanation to S.No. 173A clarifying that plastic footwear containing buckles, tabs, eyelet stays or insoles of non-plastic material shall be deemed to be footwear made exclusively of plastic material for the purposes of the notification.</description>
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      <description>The amendment adds S.No. 123A exempting fabrics subjected to the dew drop process and manufactured from processed fabrics on which appropriate excise duty has already been paid (Nil rate). It further inserts an Explanation to S.No. 173A clarifying that plastic footwear containing buckles, tabs, eyelet stays or insoles of non-plastic material shall be deemed to be footwear made exclusively of plastic material for the purposes of the notification.</description>
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