TaxTMI 
TaxTMI 
Central Excise duty concession on,'cars.for physically handicapped persons' - Clarification - regarding.
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....n - regarding. Sir, Doubts have been raised regarding the scope of exemption Notification No.6/2002, dt.1.3.2002 (S.No.216) and its predecessor notifications I as amended (which provides concessional rate of duty to cars for physically handicapped persons) as to whether the concession could be extended to any car so Iong as it is capable of being used by a physically handicapped person and so ce....
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....se Department to clear these vehicles at concessional duty or in a few cases sought refund. However, local Excise department has rejected all such cases on the ground that this exemption is available only for those cars which have been manufactured for handicapped persons. As per the views of local Excise authorities, cars with automatic transmission are used by normal persons also & hence are not....
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....apped person. In fact, the whole emphasis appears to be more on the end-use rather than the nature of the product itself. Therefore, so long as the car has some special features and an officer, not below the rank of Deputy Secretary in the Ministry of Industry, clarifies that the particular car is capable of being used by a handicapped person, concession can not be denied. Just because normal pers....