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    <title>Appellant&#039;s Plastic Footwear Exempt from Duty Under Central Excise Regulations, Confirms Standard Interpretation of Plastic Footwear.</title>
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    <description>Exemption from duty - footwear made by the appellant being essentially of plastic material, and giving the normal meaning of plastic footwear, the exemption is rightly available to the appellant - AT</description>
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      <description>Exemption from duty - footwear made by the appellant being essentially of plastic material, and giving the normal meaning of plastic footwear, the exemption is rightly available to the appellant - AT</description>
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