https://www.taxtmi.com/caselaws?id=83887 Serpent eggs were held classifiable as other pyrotechnic articles rather than fireworks because they did not display the essential attributes of fireworks under the tariff and HSN notes. The article produced a snake-like ash with only incidental smoke, and lacked the integrated firing powder and fuse associated with fireworks that generate acoustic, luminous or smoke-producing effects for entertainment. Trade and common parlance evidence was found insufficient on the facts. The product was therefore classified under Heading 3604.90 and not Heading 3604.10, with the department's classification set aside. en-us Mon, 26 Dec 1994 00:00:00 +0530 Mon, 18 Jul 2011 15:01:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=83887 Serpent eggs were held classifiable as other pyrotechnic articles rather than fireworks because they did not display the essential attributes of fireworks under the tariff and HSN notes. The article produced a snake-like ash with only incidental smoke, and lacked the integrated firing powder and fuse associated with fireworks that generate acoustic, luminous or smoke-producing effects for entertainment. Trade and common parlance evidence was found insufficient on the facts. The product was therefore classified under Heading 3604.90 and not Heading 3604.10, with the department's classification set aside. Case-Laws Central Excise Mon, 26 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83887