1995 (5) TMI 177 - AT - Central Excise

Summary

Issues involved: Classification of product (Serpent Eggs) as fireworks and eligibility for benefit of Notification No. 1/93 based on brand name 'cock' belonging to another manufacturer.

Classification of product: The appellant's product, Serpent Eggs, was in question whether it is classifiable as fireworks. Reference was made to a previous Tribunal decision where it was established that Serpent Eggs, when ignited, produced an ash form of a snake with minimal smoke, categorizing it as a pyrotechnic article and not fireworks. The appellant argued that despite the brand name 'cock' belonging to another manufacturer, they should still be eligible for the benefit of the notification, citing a precedent where a similar situation did not disentitle the appellants from availing an exemption due to the brand name being associated with a different product.

Eligibility for benefit of Notification No. 1/93: The appellant contended that the brand name 'cock' being the property of another manufacturer should not prevent them from availing the exemption for their product, Serpent Eggs, as it was distinct from the products manufactured by the other fireworks producer. The Departmental Representative acknowledged that the issue of classification and product identity had been settled by previous Tribunal decisions. Upon review of the submissions and authorities, the Tribunal agreed with the appellant's arguments, finding that their case aligned with the precedents cited and consequently allowed the appeal, overturning the previous order.