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Date: 24-06-2002
Notification No: Central Excise Circular No 640/2002
Issuing Authority: Central Excise  
Type: Circular
File No:
Subject: Clarifications Regarding Central Excise Duty Concession on Cars for Physically Handicapped Persons
Clarifications Regarding Central Excise Duty Concession on Cars for Physically Handicapped Persons

Central Excise Circular No. 640 dated 24th June 2002

Doubts have been raised regarding the scope of exemption Notification No. 6/ 2002 dated 1.3.2002 (S. No. 216) and its predecessor notifications 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 long as it is capable of being used by physically handicapped person and so certified by an officer not below the rank of Deputy Secretary in the Ministry of Industry, even if the car was not specifically designed or manufactured for a physically handicapped person. Special devices or gadgets for handicapped person may be like auto transmission, grip assembly, accelerator pedals, hand control, etc. fitted in the car depending upon whether the disability is in right/ left arm or in right/ left leg or in both legs or in combination thereof.

2.      A vehicle manufacturer have represented that they are manufacturing cars with �Automatic Transmission� which are suitable for persons having left leg disability. Some customers had approached Ministry of Industry after medical examination, etc and got required certificate issued. Accordingly, they sought permission from Central Excise 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 view of local Excise authorities, cars with automatic transmission are used by normal person also & hence are not eligible for excise concession even though Ministry of Industry had issued prescribed certificate.

3.      The matter has been examined. The description of the goods, which is allowed concessional rate of duty as per Sl. No. 216 of notification No. 6/2002 dated 1.3.2002 (and its predecessor notifications), is cars for physically handicapped persons subject to condition �54� of the notification. The condition No. 54 attached against this entry merely requires that an officer not below the rank of Deputy Secretary to the Government of India in the Ministry of Industry certifies that the said goods are capable of being used by the physically handicapped persons. The condition does not require or state that the particular car should be specially designed or manufactured for use by the physically handicapped 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 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 cannot be denied. Just because normal persons can also drive these vehicles there is no ground for denying the concession. In fact every vehicle, which can be used by a handicapped person, can also be used by a normal person.

4.      Since auto-transmission is one of the special devices required by person, with left leg disability, the Ministry of Industry has been issuing appropriate Certificates in respect of auto transmission motor vehicles for extending concessional rate of duty to such handicapped persons. The concession will obviously not be available to all automatic transmission vehicles, but only in respect of those vehicles, which are bought by physically handicapped persons and who produce necessary certificate from Ministry of Industry.

5.      In view of the above, it is clarified that the concession should not be denied in respect of any motor vehicle with the special features (like auto transmission), which is capable of being used by a handicapped person and for which necessary certificate from the Ministry of Industry is produced in this regard.

6.      The field formations may be suitably informed.

7.      Receipt of this Circular may please be acknowledged.

8.      Hindi version will follow.

       

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