https://www.taxtmi.com/caselaws?id=110493 Airbags and bladders were treated as classifiable under Heading 40.17 by following an earlier determination on the same goods. The Tribunal also applied its earlier view that, as inputs used in or in relation to the manufacture of tyres, they qualified for the benefit of Notification No. 217/86 dated 2-4-1986. The result was that the Revenue's classification was sustained while the exemption benefit claimed by the respondents was also accepted, with consequential relief. en-us Wed, 18 Dec 1991 00:00:00 +0530 Tue, 17 Apr 2012 11:23:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110493 Airbags and bladders were treated as classifiable under Heading 40.17 by following an earlier determination on the same goods. The Tribunal also applied its earlier view that, as inputs used in or in relation to the manufacture of tyres, they qualified for the benefit of Notification No. 217/86 dated 2-4-1986. The result was that the Revenue's classification was sustained while the exemption benefit claimed by the respondents was also accepted, with consequential relief. Case-Laws Central Excise Wed, 18 Dec 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110493