Footwear - 49/86 - Central Excise - Tariff

Footwear

Notification No. 49/86-C.E.

Dated 10-2-1986

In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts goods of the description specified in column (3) of the Table hereto annexed and falling under the sub-heading Nos. of Chapter 64 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), as is specified in the corresponding entry in column (2) of the said Table, from the whole of the duty of excise leviable thereon under section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), subject to the intended use or the conditions, if any, laid down in the corresponding entry in column (4) of the said Table.

THE TABLE

Sl. No.	Sub-heading No.	Description of goods	Intended use/condition
(1)	(2)	(3)	(4)
1.	6401.91	(i) All component parts of footwear, except soles, half soles, heels, and soles and heels combined, (ii) Soles, half soles, heels and soles and heels combined made of wood or leather, and (iii) Soles specially made and clearly recognisable as being designed for sponge rubber chappals.
2.	6401.91	Parts of footwear	Provided that such parts are used in the factory of production itself in the manufacture of footwear falling under Sub-heading No. 6401.11 :
			Provided further that —
			(i) the said footwear itself is not exempt from duty; or (ii) where the said footwear itself is exempt from duty, its value does not exceed Rs. 30.00 per pair.
3.	6401.11	Footwear	Provided that the value of such footwear does not exceed Rs. 30.00 per pair.
4.	6401.11 and 6401.91	Footwear and parts of footwear.	Provided that such goods are produced in the Ordnance Equipment Factory, Kanpur, belonging to the Central Government and intended for consumption by members of the armed forces of the Union.
5.	6401.91	Parts of footwear.	Provided that in the manufacture of such parts of footwear only the process of vulcanisation is carried on with the aid of power other than mechanical power.
6.	6401.11	Footwear.	Provided that— (i) such footwear is produced by or on behalf of a manufacturer in one or more factories, including the precincts thereof, wherein not more than 49 workers are working, or were working on any day of the preceding 12 months; or (ii) the total equivalent of power used in the manufacture of such footwear by or on behalf of a manufacturer in one or more factories does not exceed 2 Horse power.

ExplanationI. —For the purposes of Serial No. 1 of the said Table "Chappal" shall mean sole without upper, to be attached to the foot only by thongs passing over in-step but not even round the ankle.

Explanation II.—For the purposes of Serial No. 6 of the said Table, where footwear, manufactured by a manufacturer, is affixed with the brand or trade name, registered or not, of another manufacturer or trader, it shall not, merely by reason of that fact, be deemed to have been manufactured by or on behalf of such other manufacturer or trader.

2. This notification shall come into force on the 28th day of February, 1986.