17th June, 2003.
Notification No. 53/2003-Central Excise
In exercise of the powers conferred by sub-section (1) of section 5A of the Central Excise Act, 1944 (1 of 1944) read with sub-section (3) of section 136 of the Finance Act, 2001 (14 of 2001) and section 169 of the Finance Act, 2003 (32 of 2003), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby makes exempts cars for physically handicapped persons, falling under heading No. 87.03 of the First Schedule to the Central Excise Tariff Act, 1985 (5 of 1986), from the whole of the National Calamity Contingent duty leviable thereon under sub-section (1) of section 136 of the said Finance Act, 2001 read with section 169 of the said Finance Act, 2003.
2T/06/2003
V.Sivasubramanian
Deputy Secretary to the Government of India
F.No.356/19/2003-TRU