Taxi-use notification relief extends where cars are registered as taxis after clearance, if intended solely for that use.

Notification No. 141/75 allowed duty relief for cars intended for use solely as taxis, and the condition did not require the Assistant Collector's satisfaction to be recorded only at the time of clearance. It was sufficient if that satisfaction existed before or after clearance, so long as the cars were in fact required for taxi use. Because the cars were treated as taxis at the time of first registration, the notification condition was met and refund followed.

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Issues: Whether the benefit of Notification No. 141/75 dated 23-5-1975 was available where the cars were cleared on payment of duty and were treated as taxis only at the time of first registration.

Analysis: The notification did not require that satisfaction about the intended use of the cars as taxis be recorded only at the time of clearance. It was sufficient if the Assistant Collector was satisfied, either before or after clearance, that the cars were required for use solely as taxis. The subsequent treatment of the cars as taxis at the time of first registration therefore satisfied the condition of the notification.

Conclusion: The revision application was allowed and consequential refund was granted.

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