https://www.taxtmi.com/caselaws?id=45714 The court upheld the lower court's decision and dismissed the appeal in a case concerning the classification of Asbestos Cement Pressure Pipes under Indian Standard Specification IS: 1592-1960 for excise duty purposes. The judgment emphasized the necessity of conducting all required tests to determine the pipes' classification. It was concluded that the department had not adequately proven that the pipes belonged only to Class 3, thus affirming the dispute in favor of the Appellants regarding the levy of excise duty. en-us Mon, 07 Feb 1972 00:00:00 +0530 Tue, 13 Jul 2010 13:40:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=45714 The court upheld the lower court's decision and dismissed the appeal in a case concerning the classification of Asbestos Cement Pressure Pipes under Indian Standard Specification IS: 1592-1960 for excise duty purposes. The judgment emphasized the necessity of conducting all required tests to determine the pipes' classification. It was concluded that the department had not adequately proven that the pipes belonged only to Class 3, thus affirming the dispute in favor of the Appellants regarding the levy of excise duty. Case-Laws Central Excise Mon, 07 Feb 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=45714