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Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1997 (12) TMI AT This

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1997 (12) TMI 433 - AT - Central Excise

The appellants, engaged in manufacturing footwear, claimed exemption under Notification No. 66/87 for Rubber Sole Sports Shoes. Authorities denied exemption due to plastic logo on shoes. Tribunal disagreed, stating the presence of plastic logo does not make uppers plastic. Impugned orders set aside, appeal allowed.

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