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TMI Blog1995 (5) TMI 177X X X X Extracts X X X X X X X X Extracts X X X X ..... s. Shri J.P. Singh, Advocate, for the Respondents. [Order per : K. Sankararaman, Member (T)]. - Shri G. Shiv Dass, learned Counsel for the appellants, M/s. Taj Serpent Eggs Factory states that two issues are involved in the present appeal. The first question is whether their product (Serpent Eggs) classifiable as fire works. The department has held the same to be fire works and since they have ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecisions in regard to the brand name of products which are not those of the products which are the subject matter of dispute, he referred to the Tribunal decision in Precise Electronics v. CCE reported in 1993 (65) E.L.T. 69. Clarifying this decision, the learned Counsel stated that in the aforesaid case of Precise Electronics the brand name 'Master Piece' was used by the appellants on clocks wher ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... may be allowed. 3. Shri J.P. Singh, learned Departmental Representative while reiterating the contentions contained in the impugned order fairly conceded that the issue of classification and the identity of the product for purposes of classification stands covered by the Tribunal decisions. 4. We have considered the submissions. We have perused the records and the authorities cited. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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