Cars for Physically Handicapped – Excise Duty Cut to 8% from 16% - 052/2003 - Central Excise - Tariff

 Cars for Physically Handicapped - Excise Duty Cut to 8% from 16%

NOTIFICATION NO. 52/2003-CE

DATED 17/06/2003

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), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes following further amendments in the notification of the Government of India, in the Ministry of Finance (Department of Revenue) No. 6/2002-Central Excise, dated the 1st March, 2002, published in the Gazette of India vide number G.S.R. 127(E), dated the 1st March, 2002, namely:-

In the said notification,-

(a) in the TABLE, against S. No. 216, for the entry in column (4), the entry "8%" shall be substituted;

(b) in the ANNEXURE, for Condition No. 54 and the Condition relating thereto, the following shall be substituted, namely:-

Condition No.	Conditions
"54.	If, - (i) 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 (ii) 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.".

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

Footnote: The principal notification No. 6/2002-Central Excise, dated the 1st March, 2002 was published in the Gazette of India vide number G.S.R. 127(E), dated the 1st March, 2002 and was last amended vide notification No. 48/2003-Central Excise, dated 29th May, 2003, number G.S.R. 443(E), dated the 29th May, 2003.

(Please refer Ntf. No. 55/2003-CE, DT. 24/06/2003 for further amendments in Ntf. No. 06/2002-CE, Dt. 01/03/2002)