1991 (12) TMI 251

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.... Verma, Manager Administration, for the Respondent. [Order per : G.P. 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 class­ifi....

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.... M/s. Ceat Tyres of India Ltd. v. Collector of Central Excise, Bombay-III, wherein following 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 admissi....