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- Manufacture of footwear (excluding repair) except of vulcalized or moulded rubber or plastic. This class includes manufacture of leather shoes, leather sandals and chappals, leather-cum-rubber/plastic cloth sandals and chappals made by and or by any process. (3)
- Manufacture of footwear made primarily of vulcalized or moulded rubber and plastic. This class includes manufacture of rubber footwear, plastic & PVC, canvas -cum-rubber/plastic footwear etc. including sports footwear. (1)