Now shoes including moulded plastic footwear, hawai chappals and straps thereof, plastic footwear and hand crafted footwear not exceeding Rs. 250 are taxable at the rate of 5.5% plus additional tax which results in 6.05% and if the price of these items exceeds Rs. 250/- are taxable at the Rate of 13% plus additional tax which results in 14.30%.