Case Laws
2008(10)LCX0136: Tavin Fashion: Footwear not having any attachment is classifiable under sub-heading 6404 11 90.
2001(11)LCX0013: Phoenix International Ltd: PVC printed leather cloth is classifiable under sub-heading 6406 10.
Advance Rulings
2020(05)LCX0081(AAR): Dynamic Techno Medicals Pvt. Ltd.: Silicone Insoles & Silicone Heel Cushions are removable insoles classifiable under 6406 as parts of footwear and hence do not qualify to be termed as footwear having a retail sale price not exceeding Rs. 1000/- per pair, with such retail sale price indelibly marked or embossed on the footwear itself as described in sl no. 225 of Schedule I of N/N 01/2017-CT(R)