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    <title>Exemption to specified footwear falling within Chapter 64</title>
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    <description>Exemption from the whole excise duty is granted for specified footwear within Chapter 64, subject to conditions in the notification: a value cap per pair and a separate exemption entry for non leather &quot;hawai chappals&quot; and parts, with &quot;chappal&quot; defined as a sole without upper attached by thongs over the instep but not round the ankle.</description>
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      <description>Exemption from the whole excise duty is granted for specified footwear within Chapter 64, subject to conditions in the notification: a value cap per pair and a separate exemption entry for non leather &quot;hawai chappals&quot; and parts, with &quot;chappal&quot; defined as a sole without upper attached by thongs over the instep but not round the ankle.</description>
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