https://www.taxtmi.com/caselaws?id=83887 Serpent eggs are classifiable as other pyrotechnic articles rather than fireworks where their principal effect is producing a snake-like ash and any smoke is merely incidental. Fireworks require the essential tariff and HSN characteristics of entertainment through acoustic, luminous or smoke-producing effects, with firing ensured by integrated firing powder and a fuse. Common-parlance and trade usage cannot displace those product characteristics on the stated facts. Classification under Heading 3604.90 therefore applies instead of Heading 3604.10, treating serpent eggs as pyrotechnic articles for amusement rather than fireworks. 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 are classifiable as other pyrotechnic articles rather than fireworks where their principal effect is producing a snake-like ash and any smoke is merely incidental. Fireworks require the essential tariff and HSN characteristics of entertainment through acoustic, luminous or smoke-producing effects, with firing ensured by integrated firing powder and a fuse. Common-parlance and trade usage cannot displace those product characteristics on the stated facts. Classification under Heading 3604.90 therefore applies instead of Heading 3604.10, treating serpent eggs as pyrotechnic articles for amusement rather than fireworks. Case-Laws Central Excise Mon, 26 Dec 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=83887