Chapter 64
(Section XII:- Footwear, headgear, umbrellas, sun-umbrellas, artificial flowers; articles of human hair)

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 classi- fied according to their constituent material;
(b) Footwear of textile material, without an outer sole glued, sewn or other- wise 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).

2. For the purposes of heading No. 64.01 :
(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 sec- tion 4A of the Central Excise Act, 1944 (1 of 1944).