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2009 (9) TMI 432 - CESTAT, NEW DELHICar-Exemption- the appellant received a vehicle Wagon R-AX on payment of concessional rate of duty of 16% as against the normal rate of 40% in terms of Notification No. 6/2000-C.E., dated 1-3-2000. car capable of use by physically handicapped person. Buyer producing certificate from Director in Ministry of Heavy Industries that car capable of being used by him. Certificate subsequently withdrawn by a letter issued by section officer of the ministry. Held that- withdrawal certificate was issued by incompetent authority and it was importer as it neither indicated that decision was taken by higher/competent authority nor grounds based on which disability earlier considered adequate warranted cancellation of earlier certificate. Condition of Notification complied with.
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