OFFICE OF THE COMMISSIONER OF CENTRAL EXCISE

CHENNAI II COMMISSIONERATE : CHENNAI – 35

TRADE NOTICE No. 41/2001                                                      Dated : 18.06.2001

Sub. : Excise duty exemption in respect of plastic Footwear

           of retail sale price not exceeding Rs. 125 per pair.         

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Notification No. 18/2001 CE dated 26.04.2001 communicated vide this Commissionerate Trade Notice No. 29/2001 dated 02.05.2001 providing exemption to footwear made exclusively of plastic materials and of retail price not exceeding Rs. 125 per pair.

In this context, the copy of Ministry’s letter F.No. 332/14/2001 TRU dated 30.05.2001 is forwarded herewith for information and necessary action.

The contents of this Trade Notice may please be brought to the notice of all constituent members of your association in general and manufacturers in particular.

(Issued from file C.No. IV/16/09/2001 Tech)

                                                                                                         (G.V. KRISHNA RAO)

JOINT COMMISSIONER (TECH)

To

As per mailing list.

(Both Trade & Department)

 

 

Copy of Ministry's letter F.No.332/14/2001-TRU dated 30.05.2001 

Sub : As above.

- - - - - 

          I am directed to refer to notification No.18/2001-CE dated 26.4.2001, providing exemption to footwear made exclusively of plastic materials and of retail price not exceeding Rs.125 per pair. 

2.       In this context, it has been reported that while certain footwear are essentially of plastic materials, normally made by moulding machine, they have buckles, tabs, eyelets stays or in-soles (for glueing on the surface of the inner sole) of material other than plastic.  Doubts have been expressed whether such footwear are also eligible for exemption under the aforesaid notification. 

3.       The matter has been examined.  It is seen that footwear of the aforesaid kind continue to be essentially made of plastic material.  It is, therefore, not intended that the benefit of exemption should be denied to such footwear.  The expression “footwear made of plastic material” should be given its normal meaning.  However, in order to put the intention beyond any pale of doubt, notification No.3/2001-CE dated 1.3.2001 has been further amended by notification No.30/2001 dated further amended by notification NO.30/2001 dated 29.5.2001 and an explanation has been inserted.  This explanation is clarificatory in nature and the benefit of exemption is clarificatory in nature and the benefit of exemption to the aforesaid footwear applies for the past clearances as well.  The above may kindly be brought to the notice of the field formations and trade and industry.  

  Yours faithfully,

 

  Sd./-

                                                (P.R.CHANDRASEKHARAN)

                                                                        DIRECTOR (TRU)

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