Central Excise - Duty on Air bag, Bladder under Chapter 40 - Regarding

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..... - Duty on Air bag, Bladder under Chapter 40 - Regarding. Vide Board's letter F. No. 99/16/88-CX.3, dated 8-9-1988 , it was clarified to all concerned that the exemption under Notification No. 50/67-C.E., dated 1-4-1967, as amended, would be available to rubber products falling under Chapter 40 provided all the other conditions of the said Notification are satisfied. However, it appears that the .....

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..... the (exclusion) Note 2 of Chapter 40, even with reference to HSN. Such goods would also not appear to be classifiable in the category of travel goods under Chapter 42 even with reference to HSN. So, the goods in question would appear to be covered under Chapter 40 and entitled to the benefits of Notification No. 50/67-C.E., dated 1-4-1967, as amended, subject to fulfilment of all other conditions .....

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