Per K. Sankararaman : 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 whethertheirproduct (serpent Eggs) classifiable as fire works. The department has held the same to be fire works and since they have used the brand name 'cock' for their aforesaid product and since that brand name 'cock' is the property of Sri Kaliswari Fireworks, they were held to be not eligible for the benefit of ( Notification No. 1/93.

2. On the first point, the learned Counsel stated that the issue now stands concluded by the Tribunal decision in M/s. Taj Fireworks Industries versus Collector of Central Excise, Madurai reported in 1995 (76) ELT 180. It was held therein that Serpent Egg when set on fire produces ash form of snake in midst of negligible smoke. That was only an pyrotechnic article and no fireworks. He was initially of the view that though this issue stands concluded in their favour in view of the aforesaid decision, the second issue also requires to be decided. On the Bench enquiri ng about the decisions in regard to the brand name of products which are not those of the pro