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TMI Blog2007 (4) TMI 267X X X X Extracts X X X X X X X X Extracts X X X X ..... he Excise duty paid on purchase of the vehicle in terms of Exemption Notification No. 66. Copy of the said notification has been enclosed as Schedule A to the writ petition. In terms of entry 226, sale of cars for physically handicapped persons are exempted from excise duty. The claim of the petitioner however was rejected on the ground that Maruti Udhyog Limited had lodged similar claim. The claim of Maruti Udhyog Limited however was rejected vide Annex. 13 on the two fold ground, namely, that the certificate in respect of the disability was issued two months after and the same was not in consonance with condition No. 43 of notification No. 3/2001 and secondly that the disability of petitioner is in the right lower limb whereas the disabi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as the following handicap/disability as certified by Principal Head of the Department of Orthopedic Rehabilitation Centre, Mahatma Gandhi Hospital, Govt. of Rajasthan, Jodhpur. "Post Polio Residual Palsy Right Lower Limb" Accordingly, this certificate is issued only for the purpose of availing concessional excise duty applicable under condition No. 43 of General Exemption No. 66 of Central Government Notification No. 3/2001-Central Excise dated 1-3-2001." 5. As per the policy framed by the Department, the person who is physically handicapped is entitled to get concession in the matter of payment of excise duty at the time of purchasing the vehicle. The petitioner had purchased the Maruti car from Maruti Udyog Limited. At that tim ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... claim has observed as under : "7. Para 4 of the CBEC's above said circular specifically state that 'since auto transmission is one of the special devices required by a person with left leg disability, the Ministry of Industry has been issuing appropriate certificate in respct of auto transmission motor vehicles for extending concessional rate of duty to such handicapped persons' Para 2 of the circular also stated that 'vehicle manufacturers have represented that they are manufacturing cars with automatic transmission which are suitable for persons having left leg disability. The said car "Esteem-AX" which was cleared by M/s. MUL under SRP on payment of appropriate duty of Central Excise to be sold to any of the customers. The only special ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... physically handicapped person by right leg having no disability in left leg, is not entitled to the exemption. 9. We have considered the rival submissions and examined the record. 10. As noticed hereinbefore, the certificate (Annex.7) indisputably makes out that the petitioner is a physically handicapped person; that the vehicle in question is capable of being driven by him; and that the concerned department had issued the said certificate for the purpose of availing Excise duty concession. In this connection reference may also be made to the Departmental clarification (Annex. 18), Paras 4 and 5 whereof read as under : "4. Since auto-transmission is one of the special devices required by person, with left leg disability, the Ministry ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndicapped person in view of certificate issued by the Department of Industries. The Policy framed by the Department is required to be considered in its logical way; and cannot be reduced to farce. When a person who is physically handicapped, suffering from mal-functioning or non-functioning of a limb and has purchased a vehicle suitable to him, we see no reason that he is not entitled to get exemption regarding payment of Excise duty, irrespective of the fact as to whether he is phycially handicapped in a particular manner or not. Even clause 5 of the clarificatory circular makes it clear that it does not make such a distinction that the person having disablity in right leg may not be entitled to get exemption. The said Clause 5 of the clar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner is required to be allowed. 14. For the reasons mentioned above, this writ petition allowed. The impugned order dated 3-9-2003 (Annex. 13) quashed and set aside and we hold that the petitioner entitled to get exemption in the matter of Excise Duty at the time of purchasing car in view of the fact that he is a physically handicapped person. The refund of Excise Duty be made to the petitioner within a period of one month from today. Learned Counsel Mr. Rajesh Joshi appearing for the Excise Department has assured that thereshall not be any further delay in making such payment which may amount to adding insult to the injury. Though in the facts and circumstances of the case and in view of the order passed by this Court, the petitioner can ..... X X X X Extracts X X X X X X X X Extracts X X X X
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