1. This Chapter does not cover :-
(a) Disposable foot or shoe coverings of flimsy material (for example, paper, sheeting of plastics) without applied soles. These products are classified according to their constituent material;
(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper;( Section XI);
(c) Worn footwear of heading 6309;
(d) Articles of asbestos (heading 6812);
(e) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (heading 9021); or
(f) Toy footwear or skating boots with ice or roller skates attached; shin-guards or similar protective sportswear (Chapter 95).
2. For the purposes of heading 6406, the term “parts” does not include pegs, protectors, eyelets, hooks, buckles, ornaments, braid, laces, pompons or other trimmings (which are to be classified in their appropriate headings) or buttons or other goods of heading 9606
3. For the purposes of this Chapter :
(a) the terms “rubber” and “plastics” include woven fabrics or other textile products with an external layer of rubber or plastics being visible to the naked eye; for the purpose of this provision, no account should be taken of any resulting change of colour; and
(b) the term “leather” refers to the goods of headings 4107 and 4112 to 4114
4. Subject to Note 3 to this Chapter :
(a) the material of the upper shall be taken to be the constituent material having the greatest external surface area, no account being taken of accessories of reinforcements such as ankle patches, edging, ornamentation, buckles, tabs, eyelet stays or similar attachments;
(b) the constituent material of the outer sole shall be taken to be the material having the greatest surface area in contact with the ground, no account being taken of accessories or reinforcements such as spikes, bars, nails, protectors or similar attachments.
Other Notes : Year 2010
a. Basic Customs Duty - Reference in this chapter by customs Tariff notification no. 21/01.03.2007.
b. Additional Duty - on goods in this chapter by central Excise Tariff Schedule.
Hawai chappal of material other than leather and their parts - Nil
Footwear of retail sale price not exceeding Rs. 250/- and not exceeding rs. 750/- per pair - 4%, Other - 10%
c. Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes : Year 2009
a. Basic Customs Duty - Reference in this chapter by customs Tariff notification no. 21/01.03.2007.
b. Additional Duty - on goods in this chapter by central Excise Tariff Schedule.
Hawai chappal of material other than leather and their parts - Nil
Footwear of retail sale price not exceeding Rs. 250/- and not exceeding rs. 750/- per pair - 4%,
Other - 8%
c. Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes : Year 2008
a. Basic Customs Duty - Reference in this chapter by customs Tariff notification no. 21/01.03.2007.
b. Additional Duty - on goods in this chapter by central Excise Tariff Schedule.
Hawai chappal of material other than leather and their parts - Nil
Footwear of retail sale price not exceeding Rs. 250 per pair - Nil
Other in the chapter - 8%
c. Education Cess - 2%+1% on the aggregate of excise and customs duties applicable on all goods in this chapter.
Other Notes : Year 2007
a. Basic Customs Duty - Reference in this chapter by customs Tariff
notification no. 21/01.03.2007.
b. Additional Duty - on goods in this chapter by central Excise Tariff
Schedule.
Hawai chappal of material other than leather and their parts - Nil
Footwear of retail sale price not exceeding rs. 250 per pair - Nil
Other in the chapter - 8%
c. Education Cess - 2%+1% on the aggregate of excise and customs duties
applicable on all goods in this chapter.
Other Notes : Year 2006
Basic Custom Duties :
a. Basic custom duties in this chapter by s.no. 330 of 13/01.03.2006.
b. Additional duty on goods in this chapter by Central Excise Tariff Schedule.
Hawai Chappal of material other than lether and their parts - Nil
Footwear of retail sale price not exceeding Rs. 250 per pair - Nil if the price is indelibly marked or embossed on the footwear.
Other in the chapter 8%
(Ref. Central Excise Tariff Schedule read with S.No. 4,5 of CE-6/2006 dated 01.03.2006.
MRP based Asessment : Valuation for the purpose of additional duty on headlings 64.01 to 64.05 is based on MRP (Maximum Retail Price) declaration on the package. For detail on the method and scope,
c. Education Cess : (EC) of 2% on the aggregate of excise and customs duties under section 91(1) of finance act 2004 applicable on the goods in this chapter.