Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2003 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (11) TMI 486 - CESTAT, NEW DELHIExtract: .......e and inner sole. The Commissioner (Appeals) has also concluded in the impugned order that lsquo outer sole or in-sole or mid-sole is a sort of sole and each of them is a part of shoe/footwear.... rdquo We, therefore, hold that insole is also a sole which is excluded from the purview of Notification No. 49/86-C.E. Accordingly, we reject the appeal.
|