TMI BlogFootwearX X X X Extracts X X X X X X X X Extracts X X X X ..... ed 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 th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ther 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urer in one or more factories does not exceed 2 Horse power. Explanation I. — 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 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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