ORDER
G.P. Agarwal, Member (J)
1. 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 classification of the subject goods stands already decided by this Tribunal in the case of the present respondents themselves. See Order No. 670/91-C, dated 19-8-1991 wherein it was held that the subject goods fall under Tariff Item No. 4017. This position was conceded by Shri A.B. Verma, Manager Administration of the respondents-company. Accordingly, after perusing the said Order we hold that the subject goods fall under Tariff Item 4017 and allow the appeal filed by the Revenue on this account.
3. Arguing on the question of the benefit of Notification No. 217 of 1986, dated 2-4-1986, Shri L.N. Murthy, learned JDR, with his usual fairness submitted that the said issue already decided in favour of the assessee by this Tribunal. See Order No. 521/90-C, dated 24-5-1990, passed in the case of 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 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 not pressing the relief under Notification No. 50/67 as the respondents are getting the maximum benefit under the aforesaid Notification No. 217/86. After perusing the said order we find that the respondents are entitled for the benefit of Notification No. 217/86, dated 2-4-1986 for the reasons mentioned in the aforesaid Order No. 521/90-C, dated 24-5-1990.
4. Needless to say that, the respondents have also filed the Cross-objections claiming the benefit of the said Notification.
5. In the result, the appeal is partly allowed and it is held that the subject goods are classifiable under Heading 40.17 and the respondents are entitled for the benefit of Notification No. 217/86, dated 2-4-1986. The respondents be granted the consequential relief, if any. Cross-objections also stand disposed of accordingly.