https://www.taxtmi.com/caselaws?id=326993 Footwear that is essentially made of plastic does not lose exemption merely because it contains limited non-plastic components such as buckles, tabs, eyelet stays or insoles. A subsequent clarificatory notification was treated as removing doubts about the scope of the exemption entry, and the Board's circular stated that "footwear made of plastic materials" should be given its ordinary meaning with retrospective effect to past clearances. On that basis, plastic footwear with incidental non-plastic parts remained within the exemption and the corresponding demand and penalty were unsustainable. en-us Fri, 27 Nov 2015 00:00:00 +0530 Sat, 05 Nov 2016 17:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326993 Footwear that is essentially made of plastic does not lose exemption merely because it contains limited non-plastic components such as buckles, tabs, eyelet stays or insoles. A subsequent clarificatory notification was treated as removing doubts about the scope of the exemption entry, and the Board's circular stated that "footwear made of plastic materials" should be given its ordinary meaning with retrospective effect to past clearances. On that basis, plastic footwear with incidental non-plastic parts remained within the exemption and the corresponding demand and penalty were unsustainable. Case-Laws Central Excise Fri, 27 Nov 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326993