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TMI Blog1972 (2) TMI 36X X X X Extracts X X X X X X X X Extracts X X X X ..... estion that arises for consi deration is whether the Asbestos Cement Pressure Pipes manufactured by the Respondent-Company, were properly classified as falling under Class 3 of the Indian Standard Specification for Asbestos Cement Pressure Pipes specified in IS: 1592-1960 of the Indian Standards Institution, New Delhi-1. In view of the notification issued under sub-section (1) of Sec. 3 of the Cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er square centimetre as laid down in paragraph 4-1 and 4-2 of the said Specification. The certificates issued by the Ministry of Supply and Technical Division, National Test House, Alipore, Calcutta, in respect of the A.C. Pressure Pipes in question, disclose that so far as 84 mm., pipes are concerned, they were subjected to Internal Hydraulic pressure water tightness Test at 15 Kg., per square ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom considering whether the certificate is issued by the expert after subjecting the material to the tests envisaged by the specifications laid down by the Indian Standard Institute referred to above. The certificates in question do not show that the A.C. Pressure Pipes of less than 125 mm., were subjected to the test of more than 15 kg. per square centimetre, and those between 125 mm. and 200 mm. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ady held, has not been done. It is for the department which seeks to collect higher duty to conclusively establish that the pipes in question fall under Class 3 alone and not under any other class before they can claim to impose higher duty. We, therefore, do not see any reason to come to a different conclusion than the one arrived at by our learned brother Ramachandra Rao, J. 4. This appeal the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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