Amendment to Notification No. 49/86-C.E. - Footwear - 100/91 - Central Excise - Tariff

Amendment to Notification No. 49/86-C.E. - Footwear

Notification No. 100/91-C.E.

Dated 1-11-1991

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 makes the following further amendment in the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 49/86-Central Excises, dated the 10th February, 1986, namely :-

In the Table annexed to the said notification, for Sl. No. 1 and the entries relating thereto, the following Sl. Nos. and entries shall be substituted, namely :-

(1)	(2)	(3)	(4)
"1.	6401.91	All component parts of footwear, except soles, half soles, heels, and soles and heels combined.	If no credit of the duty paid on the inputs used in the manufacture of such goods has been availed of under Rule 57A of the Central Excise Rules, 1944.
2.	6401.91	(i) Soles, half soles, heels and soles and heels combined made of wood or leather, and
		(ii) Soles specially made and clearly recognisable as being designed for sponge rubber chappals.