https://www.taxtmi.com/caselaws?id=48061 A physically handicapped purchaser of a motor car fitted with auto-transmission was entitled to concessional excise duty where the prescribed certificate established disability and suitability of the vehicle for use. The departmental distinction between disability in the right leg and disability in the left leg had no basis in the exemption policy or clarification and was held arbitrary and unsustainable. On that basis, the claim for exemption and refund of duty paid was upheld, and denial of the benefit was set aside. en-us Thu, 26 Apr 2007 00:00:00 +0530 Mon, 02 Aug 2010 14:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48061 A physically handicapped purchaser of a motor car fitted with auto-transmission was entitled to concessional excise duty where the prescribed certificate established disability and suitability of the vehicle for use. The departmental distinction between disability in the right leg and disability in the left leg had no basis in the exemption policy or clarification and was held arbitrary and unsustainable. On that basis, the claim for exemption and refund of duty paid was upheld, and denial of the benefit was set aside. Case-Laws Central Excise Thu, 26 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48061