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2016 (4) TMI 1107 - CESTAT NEW DELHI

2016 (4) TMI 1107 - CESTAT NEW DELHI - 2016 (336) E.L.T. 656 (Tri. - Del.) - Exemption 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.30/2 .....

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ted 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 .....

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footwear liable to central excise duty. They claimed exemption from duty on the ground that the footwear are made exclusively of plastic material in terms of notification no. 18/2001-CE dated 26.04.2001. Proceedings were initiated against them to deny the exemption. The Original Authority vide order dated 8.11.2005 denied the exemption and confirmed a demand for ₹ 12,26,987/-with equal penalty. On appeal, the Commissioner (Appeals) upheld the order. Aggrieved by this order, the appellant .....

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material. He submitted that Explanation-I was added for the relevant entry in the notification no. 18/2001-CE to remove the doubts. The explanation as inserted by notification no.30/2001-CE is as below:- "Explanation I - For removal of doubts, it is hereby clarified that plastic footwear even if having buckels, tabs, eyelet stays or in-soles (for glueing on the surface of the inner sole) of material other than of plastic, shall be deemed to be footwear made exclusively of plastic materials .....

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