CHAPTER 64
FOOTWEAR, GAITERS AND THE LIKE; PARTS OF SUCH ARTICLES
Notes:
1. This Chapter does not cover:
(a) Disposal 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;2. For the purposes of heading No. 64.01:(b) Footwear of textile material, without an outer sole glued, sewn or otherwise affixed or applied to the upper (Section XI);
(c) Articles of asbestos (Chapter 63);
(d) Orthopaedic footwear or other orthopaedic appliances, or parts thereof (Chapter 90); or
(e) Toy footwear and skating boots with ice or roller skates attached ; shin_guards and similar protective sportswear(Chapter 95).
(a) the term 'footwear' includes all varieties of footwear, whether known as boots, shoes, sandals, chappals, or by any other name; and(b) the expression 'parts' does not include pegs, boot protectors, eyelets, boot 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 No. 96.06.
(c) the expression "retail sale price" has the meaning assigned to it in section 4A of the Central Excise Act, 1944 (1 of 1944).
| Heading No. | Sub-heading No. | Description of goods | Rate of duty |
| (1) | (2) | (3) | (4) |
| 64.01 | Footwear and parts thereof | ||
| - Footwear: | |||
| 6401.11 | -- In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power | 16% | |
| 6401.12 | -- Of retail sale price not exceeding Rs. 125 per pair | 16% | |
| 6401.13 | -- Chappals (sole without upper, to be attached to the foot by thongs passing over the in-step but not even round the ankle) commercially known as hawai chappals, of materials other than leather | Nil | |
| 6401.19 | -- Other | 16% | |
| - Parts: | |||
| 6401.91 | -- In or in relation to the manufacture of which any process is ordinarily carried on with the aid of power | 16% | |
| 6401.92 | -- Of the hawai chappals of sub-heading No. 6401.13 | Nil | |
| 6401.99 | -- Other | 16% | |
| 64.02 | 6402.00 | Gaiters, leggings, and similar articles, and parts therefor | 16% |
 |