excise on footwear

price 0- 249 excise Duty nil

price 250 to 749 excise duty 4 %

price 750 above excise duty 10%

hope you are clear with how duty is charged..examine a sales invoice carefully..u will understand

further excise duty will be caclulated on 65% of mrp if product price is below 750

and 60% on mrp if price is above 750

for example price Rs 800 excise duty rate appicable will be 10% but on 60% of 800

transaction value to be taken 

for different types of footwear and their duty please refer

https://www.cbec.gov.in/excise/cx-tariff0910/chap63-68.pdf