It refers to a Division Bench of Delhi High Court giving a verdict that woman’s footwear without back-strap is sandal, and not a chappal. Interestingly the case reached to Delhi High Court because of strange tax-laws where duty-drawback on export of chappals and sandals is different at five and ten percent respectively.
It is indeed unfortunate that courts already seized up with so many pending court-cases have to decide on such petty issues which can and should be rationalised by having minimum categories of commodities for taxation purposes. Even though decision of Division Bench of Delhi High Court is final in case Supreme Court is not approached further, yet confusion will always remain in minds of commoners if women’s footwear without straps should be considered as chappals or sandals. Central government should immediately remove the confusion by categorising all footwear (ladies or gents) into one single category of ‘footwear’. However tax-slab can be different according to price-slab if so desired.
Excise and custom duties on items with different tax-rates should be according to ex-factory price rather than linear dimensions like presently exists in case of cars and cigarettes. Super costly luxury cars with lower length attract lower rate of excise duty while comparatively lower-priced cars with lengthier size attract higher rate of excise-duty.
SUBHASH CHANDRA AGRAWAL