9911796707
TMI Blog2003 (11) TMI 486X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture footwear and component parts thereof; that the footbed insoles manufactured by them are component parts of footwear and are sent from their Faridabad factory to their Batagunj factory where they are used in the manufacture of footwear; that Notification No. 49/86-C.E. exempts all component parts of footwear, except soles, half soles, heels, and soles and heels combined ; that the Commissioner (Appeals) has rejected their appeal denying them the benefit of Notification on the ground that the insole is also a sole which is not covered under description of goods in Notification. He, further, submitted that initially the Assistant Commissioner has denied the benefit of the Notification under Order-in-Original No. 58/93, dated 28-7-1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pined that sole and footbed insole are two completely different component parts of footwear and are differently known and dealt with in trade and commercial parlance. The learned manager mentioned that soles are those parts of footwear which are put at the bottom of the footwear and come in contact with ground whereas the footbed insoles are fixed above the soles and below the uppers; that soles and insoles perform different functions in footwear and insoles are incapable of being used as soles by themselves. He relied upon the decision in Kedia Agglomerated Marbles Ltd. v. C.C.E., 2003 (152) E.L.T. 22 (S.C.) wherein it has been held that when the Appellant produced evidence and material to show as to how the goods were known technically an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the Commissioner (Appeals) has mentioned in the impugned Order that departmental enquiry in the matter did not yield any result as none of the manufacturers of Delhi/Faridabad gave their opinion on the matter as they had not cleared insoles; that manufacturers like M/s. Lakhani, M/s. Baluja, Deamon Shoes, Rex Shoes and Action Shoes have refrained from giving their opinion as they were not clearing insoles as such; that in view of this, the Commissioner (Appeals) has examined the matter in detail and observed as under : SOLE : The part of a shoe or other article of footwear on which the sole of the foot rests and upon which the wearer treads (emphasis added); specify : a shaped piece of leather, rubber or other material forming the bo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... middle sole which is generally meant to give the shoe the necessary thickness and is, therefore, made of softer and more flexible material; that finally there is the insole or inner side which forms the inner surface of the sole and is, therefore, called insole; that the technical literature describes insole as part of soling and another sole ; that thus the benefit of Notification is not available to the Appellants. 6. We have considered the submissions of both the sides. Notification No. 49/86-C.E. dated 10-2-1986 exempts 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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