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2016 (4) TMI 1107 - AT - Central ExciseExemption from duty claimed - footwear made exclusively of plastic material in terms of notification no. 18/2001-CE dated 26.04.2001 - 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 - Held that:- Explanation-I inserted vide notification no.30/2001-CE was merely to remove doubts to the effect that if materials other than of plastic like buckles, tabs, eyelet stays or in-soles are used, the footwear still 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 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. - Decided in favour of assessee.
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