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TMI Blog2016 (4) TMI 1107X X X X Extracts X X X X X X X X Extracts X X X X ..... ri V R Sethi, Adv For the Respondent : Ms Neha Garg, DR ORDER Per B. Ravichandran The appellant is before us against order dated 4.4.2007 of Commissioner (Appeals). The appellant is engaged in the manufacture of footwear liable to central excise duty. They claimed exemption from duty on the ground that the footwear are made exclusively of plastic material in terms of notification no. 18/2001-C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of plastic material. He submitted that Explanation-I was added for the relevant entry in the notification no. 18/2001-CE to remove the doubts. The explanation as inserted by notification no.30/2001-CE is as below:- "Explanation I - For removal of doubts, it is hereby clarified that plastic footwear even if having buckels, tabs, eyelet stays or in-soles (for glueing on the surface of the inner s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion. As such, she argued that the exemption shall not be eligible to the appellant. 5. We have heard both the sides and examined the appeal records. 6. The exemption available to footwear made exclusively of plastic materials was sought to be denied to the appellant on the ground that certain non-plastic materials like fabric, PVC sole are used in the shoes made by the appellant. In this connect ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ic materials. The question is only on exclusive use of plastic material only. Keeping in view the clarificatory Explanation-I and Board's Clarification dated 30.05.2001, we find the footwear made by the appellant being essentially of plastic material, and giving the normal meaning of plastic footwear, the exemption is rightly available to the appellant. We accordingly allow the appeal and set ..... X X X X Extracts X X X X X X X X Extracts X X X X
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