https://www.taxtmi.com/caselaws?id=85164 Serpent eggs were treated as a distinct pyrotechnic article rather than fireworks because, on ignition, they produced an ash-form snake with negligible smoke, so the classification as fireworks was rejected. The use of a brand name belonging to another manufacturer, when it related to a different product, did not by itself bar exemption under Notification No. 1/93, so the exemption denial was not sustained on that ground. The classification objection therefore failed and the exemption denial was set aside. en-us Mon, 22 May 1995 00:00:00 +0530 Wed, 03 Aug 2011 11:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85164 Serpent eggs were treated as a distinct pyrotechnic article rather than fireworks because, on ignition, they produced an ash-form snake with negligible smoke, so the classification as fireworks was rejected. The use of a brand name belonging to another manufacturer, when it related to a different product, did not by itself bar exemption under Notification No. 1/93, so the exemption denial was not sustained on that ground. The classification objection therefore failed and the exemption denial was set aside. Case-Laws Central Excise Mon, 22 May 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85164