https://www.taxtmi.com/caselaws?id=92311 Bus-seat cushions were classified under Central Excise Tariff heading 40.08 rather than heading 94.01. The classification follows the view that the goods retained their essential character as cushions and that cushions are specifically excluded by Chapter Note 1(a) to Chapter 94. Applying earlier Tribunal decisions on similar goods, heading 94.01 did not apply, and the assessee's classification under heading 40.08 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-seat cushions were classified under Central Excise Tariff heading 40.08 rather than heading 94.01. The classification follows the view that the goods retained their essential character as cushions and that cushions are specifically excluded by Chapter Note 1(a) to Chapter 94. Applying earlier Tribunal decisions on similar goods, heading 94.01 did not apply, and the assessee's classification under heading 40.08 was accepted. Case-Laws Central Excise Wed, 20 Oct 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=92311