https://www.taxtmi.com/notifications?id=720 Reduction of excise duty for cars intended for physically handicapped persons is effected by amending the principal Central Excise notification to a lower tariff rate. The annexure condition is substituted to require (i) certification by an officer not below the rank of Deputy Secretary in the Department of Heavy Industries that the goods are capable of use by physically handicapped persons; and (ii) an affidavit by the buyer undertaking not to dispose of the car for a period of five years after purchase. en-us Tue, 17 Jun 2003 00:00:00 +0530 Sat, 18 Oct 2008 09:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/notifications?id=720 Reduction of excise duty for cars intended for physically handicapped persons is effected by amending the principal Central Excise notification to a lower tariff rate. The annexure condition is substituted to require (i) certification by an officer not below the rank of Deputy Secretary in the Department of Heavy Industries that the goods are capable of use by physically handicapped persons; and (ii) an affidavit by the buyer undertaking not to dispose of the car for a period of five years after purchase. Notifications Central Excise Tue, 17 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/notifications?id=720