Kerala vat rate for footwear

Sl no.87 of third schedule of Kerala VAT Act- @ 4% plus cess 1% on KVAT.

1) Rubber hawai chappals

2) Footwear of all kinds other than the above, whose MRP does not exceed Rs.200 and its MRP is embossed on the sole of the footwear in the case of moulded plastic footwear, and in other case, indelibly marked 

Sl No.43 of Notification for 12.5% plus cess 1% on KVAT

Footwear of all kinds and its parts other than covered under entry 87 above.

rengaraj r.k

thanks for the reference.

but the corresponding entries in rate schedules do not show any HSN Code. does that mean no KVAT liabilty/ exemption from KVAT for footwears?