https://www.taxtmi.com/circulars?id=422 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. en-us Mon, 24 Jun 2002 00:00:00 +0530 Tue, 23 Sep 2008 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=422 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. Circulars Central Excise Mon, 24 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/circulars?id=422