Exemption from NCCD for cars for physically handicapped persons subject to certification and a five-year non-disposal affidavit. Exemption from National Calamity Contingent Duty is provided for cars for physically handicapped persons for transport of up to seven persons including the driver under tariff heading 8703, subject to certification by an authorized officer that the goods are capable of use by physically handicapped persons and an affidavit by the buyer that the car will not be disposed of for five years.
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.
Exemption from NCCD for cars for physically handicapped persons subject to certification and a five-year non-disposal affidavit.
Exemption from National Calamity Contingent Duty is provided for cars for physically handicapped persons for transport of up to seven persons including the driver under tariff heading 8703, subject to certification by an authorized officer that the goods are capable of use by physically handicapped persons and an affidavit by the buyer that the car will not be disposed of for five years.
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