ORDER

Per G.A. Brahma Deva : The point to be considered in this appeal is whether Serpent Eggs manufactured by the appellants are classifiable as Fire Works as held by the Department or as 'Others' falling under 3604.90 as claimed by the appellants. The claim of the appellants that items are classifiable under 3604.90 as Pyrotechnic toys other than fire works has been denied by the Assistant Collector holding that item is classifiable under, heading 3604.10 on the ground that it produces thick smoke upon its ignition and snake like ash emerges. While upholding the view of the Assistant Collector, the Collector (Appeals) observed that in view of the predominant trade parlance and acceptance of Serpent Eggs as 'fireworks' by other manufacturers, the classification made by the Assistant Collector is proper and correct. The relevant heading 36.04 and sub-headings are as follows :-

"36.04 Fireworks, signalling flares, rain rockets, FOG signals and other pyrotechnic articles. 3604.10 -Fireworks. 3604.90 -Others."

2. Arguing for the appellants Shri V. Sridharan submitted that product does not conform to the definition of 'fire works' given in Chamber's 20th. Century Dictionary nor provides e