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Step 1. On a new layer create a rectangle and fill in with any gradient you like

Step 2. Create a new layer. On this layer create another rectangle and fill it with black & white gradient.

Step 3. Go to Object – Envelope Distort – Make with Wrap and choose Arc as a style. I used bend 35%.

Step 4. Rotate the figure in a way you like, change it’s blend mode to Screen (Transparency palette) and Opacity to ~30%.

Step 5. On a new layer create another rectangle and fill it with either black & white gradient or choose any other color instead of white. I choosed a light yellow.

Step 7. Go to Object – Envelope Distort – Make with Wrap and choose, again, Arc as it’s style with bend -35% this time. Change blend mode and opacity as shown on the picture (Screen 40%). Rotate the object.

Step 8. If you are not happy about the gradient you may always edit it. See the picture below on how to do it.

Step 9. Copy the object (Cntr+C or Command+C) and Paste it on a new layer. Change the gradient color to black & white.

Step 10. Now we need to create an opacity mask for this object. Firstly, draw a circle and fill it with a radial black & white gradient. Please note that you need to use “Registration color” instead of simple black.

Step 11. Now we need to create an opacity mask for this object. Firstly, draw a circle and fill it with a radial black & white gradient. Please note that you need to use “Registration color” instead of simple black. Select both – the object we pasted on the layer first and the circle – and choose Make Opacity Mask from the Transparency panel menu

Now the band will look like this:

You may always change the opacity mask’s gradient or move it around by clicking on the mask icon in the Transparency panel, don’t forget to unlink the mask from the object otherwise you will be moving both – the object and it’s mask – at the same time.

When you are happy about the mask just click on the object icon in the Transparency panel.

Step 12. Copy the band and it’s mask and past to a new layer. Rotate it in a way you’d like.

Step 13. Repeat step 12.

Step 14. Go to the Layer 3 (the first band we created). We will add some shining to it. Firstly, copy the band and paste it to the new layer, change it’s blending mode to normal and check wheather the gradient has “registration” black color.

Step 15. Draw an elips and fill it with black (registration) & white radial gradient, place it under the black&white band and change it’s Blending mode to Screen and Opacity to ~30%. Place the elips under the band.

Step 16. Select both – the elips and the band – and Make Opacity Mask

Step 17. On a new layer create an elips and fill it with b & white gradient (remember using registration black).

Step 18. Then do the same Opacity mask as we did in Steps 14-16.

Note: When you do any transformations to the elips (and in general to any object that has an Opacity mask) remember unlink the object from it’s mask, otherwise you will end up transforming both

Here is what we’ve got after Step 18:

Step 19. Now we may create the same shining edges on some other bands. For doing this select another band (Layer 7) and copy & past it to a new layer. Because we applied opacity mask to this band we need to release it to be able to use it as a new opacity mask.

Step 20. Repeat Steps 15-18 for this band and for the band on the Layer 6.

Step 21. Now we need to tidy up our art board. Select all the objects on all the layers except for the background layer and group them (Cntrl+G / Command+G). Delete all empty layers.

Step 22. Create a rectangle (above the grouped objects) with no fill and no stroke. Select all and Make a Clipping Mask (Cntrl+7 / Command+7). Congratulations! We are done. Here is our background