Excise concession for cars for physically handicapped: official certification of suitability permits concessional duty even for standard models. Concessional excise duty for cars for physically handicapped persons depends on an end use certification by an officer not below Deputy Secretary that the specific vehicle is capable of use by a handicapped person; the vehicle need not be specially manufactured for handicapped use. Vehicles with special features (for example, automatic transmission) qualify when the buyer produces the Ministry of Industry certificate, and ordinary use by non disabled persons does not bar the concession.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Excise concession for cars for physically handicapped: official certification of suitability permits concessional duty even for standard models.
Concessional excise duty for cars for physically handicapped persons depends on an end use certification by an officer not below Deputy Secretary that the specific vehicle is capable of use by a handicapped person; the vehicle need not be specially manufactured for handicapped use. Vehicles with special features (for example, automatic transmission) qualify when the buyer produces the Ministry of Industry certificate, and ordinary use by non disabled persons does not bar the concession.
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