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of <h1>Government Exempts Cars for Physically Handicapped from National Calamity Duty; Certification and Five-Year Sale Restriction Apply</h1> The Central Government, under Notification No. 53/2003-CE dated June 17, 2003, exempts cars for physically handicapped individuals from the National Calamity Contingent Duty (NCCD). This applies to cars capable of transporting up to seven people, including the driver, under heading 8703 of the Central Excise Tariff Act, 1985. The exemption is contingent on certification by a Deputy Secretary or higher in the Department of Heavy Industries, confirming the car's suitability for use by physically handicapped persons. Additionally, the buyer must provide an affidavit agreeing not to sell the car for five years post-purchase.
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