Cushion classification under excise tariff favoured heading 40.08 after Chapter 94 exclusion was applied.

Bus sheet cushions were classified under heading 40.08 rather than heading 94.01 because the article remained a cushion, and cushions were specifically excluded from Chapter Note 1(a) of Chapter 94. The classification dispute was resolved by following earlier Tribunal decisions on similar goods, which treated such cushions as falling outside Chapter 94. The product therefore answered the description in heading 40.08, and the assessee's classification was accepted.

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Issues: Whether cushions of bus sheets were classifiable under heading 40.08 or under heading 94.01 under the Central Excise Tariff.

Analysis: The classification dispute was resolved by following the Tribunal's earlier view on similar goods. The reasoning accepted that the article remained a cushion, and that cushions were specifically excluded from Chapter Note 1(a) of Chapter 94. In light of the prior Tribunal decisions relied upon, the product was held to answer the description under heading 40.08 rather than heading 94.01.

Conclusion: The goods were correctly classifiable under heading 40.08, and the assessee's classification was accepted.

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