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Appellant's Plastic Footwear Exempt from Duty Under Central Excise Regulations, Confirms Standard Interpretation of Plastic Footwear.

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....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....

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Appellant's Plastic Footwear Exempt from Duty Under Central Excise Regulations, Confirms Standard Interpretation of Plastic Footwear.