1991 (12) TMI 251

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..... Agarwal, Member (J)]. The issue involved in the present appeal is two-fold, namely, the correct classification of airbags and bladders, and interpretation of Notification No. 217/86, dated 2-4-1986. 2. Arguing on behalf of the appellants, Shri L.N. Murthy, learned JDR, submitted that the question of class ification of the subject goods stands already decided by this Tribunal in the case of .....

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..... wing the earlier Order No. 148/89-C, dated 5-4-1989, passed in the case of M/s. Bombay Tyres International Limited v. Collector of Central Excise, Bombay-I, it was held that airbags and bladders are inputs used in, or in relation to the manufacture of tyres and the benefit of Notification No. 217/86 was admissible. In view of this, Shri A.B. Verma, Manager. Administration, submitted that, he is no .....

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