NTF. NO. 53/2003-CE, DT. 17/06/2003

Cars Import for Handicapped-Exemption NCCD

G.S.R. (E)– In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 136 of the Finance Act, 2001 (14 of 2001) and section 169 of the Finance Act, 2003 (32 of 2003), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes exempts cars for physically handicapped persons, for transport of upto seven persons including the driver, falling under heading 8703 [OLD- falling under heading No. 87.03 ] of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the National Calamity Contingent duty leviable thereon under sub-section (1) of section 136 of the said Finance Act, 2001 read with section 169 of the said Finance Act, 2003.

(In above para, the words and figures "for transport of upto seven persons including the driver, falling under heading 8703" has been substituted vide NTF. NO. 17/2006-CE, DT. 01/03/2006)

2. This exemption shall be subject to the conditions that an officer not below the rank of the Deputy Secretary to the Government of India in the Department of Heavy Industries certifies that the said goods are capable of being used by the physically handicapped persons, and the buyer of the car gives an affidavit that he shall not dispose of the car for a period of five years after its purchase.

Sd/-
(V. Sivasubramanian)
Deputy Secretary to the Government of India

[F.No. 356/19/2003-TRU]

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