Exemption to footwear - 66/87 - Central Excise - Tariff

Exemption to footwear Notification No. 66/87-C.E. Dated 1-3-1987 In exercise of the powers conferred by sub-rule (1) of rule 8 of the Central Excise Rules, 1944, the Central Government hereby exempts footwear, falling under sub-heading No. 6401.11 of the Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from so much of the duty of Excise leviable thereon which is specified in the said Schedule, as is in excess of the amount calculated at the rate of fifteen per cent ad valorem : Provided that the exemption contained in this notification shall not apply to footwear with outer soles or upper or both of plastics. Explanation. - For the purpose of this notification, the expression "plastics" includes any materials visibly coated or covered externally with plastics.