1997 (12) TMI 433

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.... Shri S. Murugandy, JDR, for the Respondents. [Order per : Justice U.L. Bhat, President]. - The appellants, engaged in the manufacture of Footwear, claimed the benefit of exemption Notification No. 66/87 in respect of Rubber Sole Sports Shoes. The lower authorities held that the notification did not apply in view of proviso thereto which excludes benefit to "Footwear with outer sole or up....