Excise duty concession to PWDs


 Description

Under Excise duty concession to PWDs the assistance is provided for following activities:

  • Issue of an excise duty concession certificate on purchase of cars by the physically handicapped persons 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.

 Nature of assistance

Ministry of Finance, Government of India, has allowed a concessional rate of excise duty of 8% as against the normal rate of 16% and 24%.
A person with physically handicapped can also drive the car.

 Who can apply

On cars being able to be driven by the physically handicapped; or
A person with physically handicapped can also drive the car.

 How to apply

  • A medical certificate from the Medical Officer of a Government Hospital, as per the prescribed proforma.
  • A certificate from the manufacturer of a passenger car to the effect that a booking 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.
  • An affidavit by the applicant that he had not availed of this concession in the last 5 years and that he will not dispose of the cars with excise duty concession after purchase for a period of 5 years.
  • The application from the physically handicapped persons, duly meeting the above requirements may be sent to The Under Secretary (AEI Section) Ministry of Heavy Industries & Public Enterprises, Department of Heavy Industry, Room No. 384, Udyog Bhawan, New Delhi- 110011.