Exemption to specified footwear falling within Chapter 64 - 72/94 - Central Excise - Tariff

Exemption to specified footwear falling within Chapter 64

Notification No. 72/94-C.E.

Dated 28-3-1994

In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts goods specified in column (2) of the Table hereto annexed and falling within Chapter 64 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the duty of excise leviable thereon which is specified in the said Schedule, subject to the conditions, if any laid down in the corresponding entry in column (3) of the said Table.

TABLE

S. No.	Description of goods	Condition
(1)	(2)	(3)
1.	Footwear	Provided that the value of such footwear does not exceed Rs. 50 per pair.
2.	Hawai Chappals (other than of leather, that is to say, chappals known commercially as "hawai chappals", and part thereof

Explanation. - For the purpose of this notification, the term "chappal" shall mean sole without upper, to be attached to the foot only by thongs passing over the in-step but not even round the ankle.