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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 ..... shall be deemed to be made exclusively of plastic materials. This scope of terms "exclusively of plastic materials" was further explained in the Board's Circular dated 30.05.2001. The Board clarified that the expression "footwear made of plastic materials" should be given its normal meaning. It was also clarified that explanation inserted is applicable for the past clearances also. We find that in these sets of facts, the denial of exemption to the appellant is not sustainable. There is no allegation that the footwear made by the appellants were not of plastic 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 foo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with textile support. The denial of exemption is on the ground that the footwear are not exclusively made 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 sole) of material other than of plastic, shall be deemed to be footwear made exclusively of plastic materials. 3. Ld. Counsel contended that the said explanation is clarificatory in nature and this will show that even when certain materia ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as also clarified that explanation inserted is applicable for the past clearances also. We find that in these sets of facts, the denial of exemption to the appellant is not sustainable. There is no allegation that the footwear made by the appellants were not of plastic 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 aside the impugned order. ( Operative portion already pronounced in open court ) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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