https://www.taxtmi.com/caselaws?id=92311 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. en-us Wed, 20 Oct 1999 00:00:00 +0530 Mon, 31 Oct 2011 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=92311 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. Case-Laws Central Excise Wed, 20 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92311