Is these exercise are covered in Central Excise manufacturing process:
1) Leather cutting for making shoe.
2) Stitching of that cutting components.
3) Lasting work / Sole pasting work.
4) Finishing work / Packing etc..
If yes then please advice any wayout thru which we can save these exercises from Central Excise coverage.
Regards
Pradeep Kumar Banduni
Hello Sir,
I would like to know what is your final output. If it is finished footwear then it is excisable only when the MRP exceeds 500 rupees.However if your final output is footwear components then it is excisable (however manufacture of parts of hawai footwear are fully exempted).
Parts of Footwear components are exempted in the following cases.
1-If captively consumed for the manufature of dutiable footwear(notifiaction 67/95-CE)
2-If captively consumed for the manufature of footwear of retail sale price below 250(10/96-CE)
3-If either sent for job work or manufatured by a job worker and used in further manufacture of footwear(Notification 214/86-CE if the footwear is dutiable,notificatoins 83 and 84/94-CE in other situation)
4- IF cleared under notification 8/2003-CE commonly known as SSI exemptions
CAclubindia
