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Excise duty exemption in respect of plastic footwear of retail sale price not exceeding Rs. 125 per pair

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....ar of retail sale price not exceeding Rs. 125 per pair I am directed to refer to Notification No. 18/2001-Central Excise, dated 26-4-2001, providing exemption to footwear made exclusively of plastic materials and of retail price not exceeding Rs. 125 per pair. 2. In this context, it has been reported that while certain footwear are essentially of plastic materials, normally made by moulding mac....