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    <title>Amends Notification No. 49/86-C.E. to raise the full exemption limit for footwear from Rs. 75.00 to Rs. 125.00 per pair</title>
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    <description>Amendment to Notification No. 49/86-Central Excises substitutes the material description &quot;wood or leather&quot; with &quot;wood, leather or masonite&quot; for a listed tariff entry and raises the prescribed per-pair excise exemption amount for specified footwear by replacing the earlier monetary threshold with a higher per-pair figure in the Table annexed to the notification.</description>
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      <description>Amendment to Notification No. 49/86-Central Excises substitutes the material description &quot;wood or leather&quot; with &quot;wood, leather or masonite&quot; for a listed tariff entry and raises the prescribed per-pair excise exemption amount for specified footwear by replacing the earlier monetary threshold with a higher per-pair figure in the Table annexed to the notification.</description>
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