Thank you.
-----Original Message----- From: AccessIndia [mailto:accessindia-boun...@accessindia.org.in] On Behalf Of Amiyo Biswas Sent: Saturday, February 6, 2016 12:15 PM To: AccessIndia: a list for discussing accessibility and issuesconcerning the disabled. Subject: Re: [AI] Refund of Excise duty on purchase of cars byphysically handicapped persons. The central government considers visual handicap as physical handicap also. In case of problem, refer to section 2 of the PWD Act of 1995. With best regards, Amiyo Biswas Cel: 9433464329 ----- Original Message ----- From: "k ramkrishna" <contact.ramkris...@gmail.com> To: "'AccessIndia: a list for discussing accessibility and issues concerningthe disabled.'" <accessindia@accessindia.org.in> Sent: Saturday, February 06, 2016 12:12 PM Subject: Re: [AI] Refund of Excise duty on purchase of cars byphysically handicapped persons. > Please clarify whether such excise duty consession is available to the > blind > also. I have acquired a four wheeler passenger car just three months > before. I am asking this clarification since the email from Amiyo > mentioned > physically handicapped and I am not sure if our beloved Government treats > blind as physically handicapped. Such a clarification will help me. > Regards > > > -----Original Message----- > From: AccessIndia [mailto:accessindia-boun...@accessindia.org.in] On > Behalf > Of Amiyo Biswas > Sent: Saturday, February 6, 2016 10:14 AM > To: accessindia@accessindia.org.in > Subject: [AI] Refund of Excise duty on purchase of cars by physically > handicapped persons. > > It may be helpful to some of our friends. > Source: > http://taxguru.in/excise-duty/refund-excise-duty-purchase-cars-physically-ha > ndicapped-persons-reg.html > > The text is quoted below my signature. > > With best regards, > Amiyo Biswas > Cel: 9433464329 > > Circular No. 1015/3/2016-CX > > F.No.268/8/2015-CX-8 > Government of India > Ministry of Finance > Department of Revenue > Central Board of Excise & Customs > > New Delhi, Dated: 3rd February, 2016 > > To > > Principal Chief Commissioner/Chief Commissioner of Central Excise, Customs > and Service Tax (All) > > Principal Commissioner of Central Excise, Customs and Service Tax (holding > charge of Chief Commissioner) (All) > > Web Master, CBEC > > Madam/Sir > > Subject: - Refund of Excise duty on purchase of cars by physically > handicapped persons- reg. > > Attention is invited to SI. No 280 of Notification No. 12/2012-CE dated > 17.03.2012 vide which concessional rate of duty has been provided for > purchase of Cars by physically handicapped persons. > > 2. References have been received in the Board from intended beneficiaries > that there have been instances where refund applications filed beyond one > year from purchase of vehicle, have been rejected as they were hit by > limitation under Section 11B of the Central Excise Act, 1944. Reason for > such delay has been claimed in some cases as delay in procuring > certificate > from the line Ministry as prescribed in the notification, confirming the > said goods are capable of being used by the physically handicapped > persons. > > 3. In this regard, to ameliorate such situations it is directed that when > a > handicapped person approaches the Central Excise office for refund of duty > paid on the vehicle, he should be advised that refund application should > be > filed within one year of payment of duty, irrespective of availability of > certificate from the Line Ministry so that such claims are not time > barred. > The Officer processing the refund in turn should issue a deficiency memo, > if > the said certificate is not available. On submission of the Certificate, > refund can be processed and sanctioned. Interest would be payable only for > period beyond three months from submission of the complete application > with > the certificate from the Line Ministry. > > 4. Wide publicity may be given to this Circular. Difficulty, if any, in > implementing the circular should be brought to the notice of the Board. > Hindi version would follow. > > Shankar Prasad Sarma > > Under Secretary (CX.8 > > Register at the dedicated AccessIndia list for discussing accessibility of > mobile phones / Tabs on: > http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessind > ia.org.in > > > Search for old postings at: > http://www.mail-archive.com/accessindia@accessindia.org.in/ > > To unsubscribe send a message to > accessindia-requ...@accessindia.org.in > with the subject unsubscribe. > > To change your subscription to digest mode or make any other changes, > please > visit the list home page at > http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in > > > Disclaimer: > 1. Contents of the mails, factual, or otherwise, reflect the thinking of > the > person sending the mail and AI in no way relates itself to its veracity; > > 2. AI cannot be held liable for any commission/omission based on the mails > sent through this mailing list.. > > > > Register at the dedicated AccessIndia list for discussing accessibility of > mobile phones / Tabs on: > http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessind ia.org.in > > > Search for old postings at: > http://www.mail-archive.com/accessindia@accessindia.org.in/ > > To unsubscribe send a message to > accessindia-requ...@accessindia.org.in > with the subject unsubscribe. > > To change your subscription to digest mode or make any other changes, > please visit the list home page at > http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in > > > Disclaimer: > 1. Contents of the mails, factual, or otherwise, reflect the thinking of > the person sending the mail and AI in no way relates itself to its > veracity; > > 2. AI cannot be held liable for any commission/omission based on the mails > sent through this mailing list.. Register at the dedicated AccessIndia list for discussing accessibility of mobile phones / Tabs on: http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessind ia.org.in Search for old postings at: http://www.mail-archive.com/accessindia@accessindia.org.in/ To unsubscribe send a message to accessindia-requ...@accessindia.org.in with the subject unsubscribe. To change your subscription to digest mode or make any other changes, please visit the list home page at http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in Disclaimer: 1. Contents of the mails, factual, or otherwise, reflect the thinking of the person sending the mail and AI in no way relates itself to its veracity; 2. AI cannot be held liable for any commission/omission based on the mails sent through this mailing list.. Register at the dedicated AccessIndia list for discussing accessibility of mobile phones / Tabs on: http://mail.accessindia.org.in/mailman/listinfo/mobile.accessindia_accessindia.org.in Search for old postings at: http://www.mail-archive.com/accessindia@accessindia.org.in/ To unsubscribe send a message to accessindia-requ...@accessindia.org.in with the subject unsubscribe. To change your subscription to digest mode or make any other changes, please visit the list home page at http://accessindia.org.in/mailman/listinfo/accessindia_accessindia.org.in Disclaimer: 1. Contents of the mails, factual, or otherwise, reflect the thinking of the person sending the mail and AI in no way relates itself to its veracity; 2. AI cannot be held liable for any commission/omission based on the mails sent through this mailing list..
