No. 12(18)/98-AEI

Government of India

Ministry of Heavy Industries & Public Enterprises

Department of Heavy Industry

AEI Section

Udyog Bhawan, New Delhi

Dated 14th June 1999.

To

ALL MANUFACTURERS OF PASSENGER CARS

Subject: Supply of car for physically handicapped customers on

concessional rate of excise duty.

Dear Sirs,

I am directed to say that with a view to help the physically

handicapped, the Ministry of Finance, Government of India, has allowed

a concessional rate of excise duty of 24% as against the normal rate of

40%.

- On cars being able to be driven by the physically handicapped; or

- On carts which has been suitably designed to be able to be driven by

physically handicapped; or

- on cars meant for physically handicapped.

2. Further, the Notification issued by Ministry of Finance, inter alia

stipulates that this concession can be claimed on if a Deputy

Secretary/Director in the Ministry of Industry certifies that the vehicles

is fit for use by the handicapped persons .

3. This Departments since finalized the criteria for issue of such

certificates to the handicapped persons, which are as follows :-

(c) The handicapped applicant produces a medical certificate from the

Medical Officer of a Government Hospital, as in the prescribed

proforma annexed.

(d) The handicapped person produces a certificate from the

manufacturer of a passenger car to the effect that a booking

has been made with them has been made with them and that

the passenger car to be delivered to the handicapped person has

specifically been designed or fitted with special control devices

or gadgets, depending upon the type of disability of the person,

such as auto transmission, grip assembly, accelerator pedals,

hand control, etc. fitted in the depending upon whether the

disability is in right/left arm or in both legs or in

combination. ( Specimen is placed at Annexure-II).

( c) The applicant gives an affidavit that he had not availed of

this concession in the last 5 years and that he will not dispose of

the cars cars with excise duty concession after purchase for a

period of 5 years.

4. It is hoped that persons with disability, who can afford to purchase

a car, will make use of this facility by submission of suitable application

along with the above documents, to this Department for examination

and issue of the necessary certificate for availing the excise duty

concession extended by the Governments.

5. The application from the physically handicapped persons, duly

meeting the above requirements may be sent to the following:-

The Under Secretary (AEI Section)

Ministry of Heavy Industries &Public Enterprises,

Department of Heavy Industry,

Room No. 356, Udyog Bhawan,

New Delhi-110011.

Tel.No.23014148 0r 3010221/2292

6. The Processing of such application is expected to take about 4

weeks

7. It is a accordingly requested that you may take appropriate action

to extend this facility to your customers who are handicapped.

Yours faithfully,

(J. Vaidhinathan.)

Under Secretary to the Govt. of India