Central excise exemption for fabricated radiator parts upheld where no distinct manufactured product emerged

Fabricated radiator parts made on a job work basis were not treated as identifiable, distinct manufactured goods attracting central excise duty because the fabrication process did not bring into existence a separate product. Even on the assumption that radiator parts emerged, they were held eligible for exemption as parts of a radiator under Notification No. 99/71 dated 29-5-1971. The rival reliance on Notification No. 119/75 dated 30-4-1975 was not accepted on the facts found, and the exemption claim was allowed in favour of the assessee.

---

---

Issues: Whether the fabricated radiator parts manufactured on job work basis were identifiable goods liable to central excise duty and whether they were entitled to exemption as parts of a motor vehicle radiator under the relevant notification.

Analysis: The fabrication process did not bring into existence an identifiable or distinct manufactured product. Even assuming that the process resulted in radiator parts, such parts were treated as eligible for exemption as parts of a radiator under Notification No. 99/71 dated 29-5-1971. The competing reliance on Notification No. 119/75 dated 30-4-1975 was not accepted as defeating the claimed exemption on the facts found.

Conclusion: The fabricated radiator parts were not treated as dutiable goods in the manner urged by the Department, and the exemption claim was accepted in favour of the assessee.

---