1987 (3) TMI 261

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.... Koshy, Advocate, for the Respondent. [Order per : Syiem, Member (T)].  - The Government by Notice F.No. 198/3/229/82-CX.5, dated 19.8.1982 issued under Section 36(2) of the Central Excises and Salt Act, 1944, wants to review the order of the Appellate Collector of Madras, No. 40/82(B), dated 2.3.1982, because it considers that when steel pipes are coated with cement internally and with....

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....g as a cement coated pipe; there may be cement pipes or asbestos cement pipes. But cement coated pipes are totally non-products and cannot be found anywhere. We note that these pipes are cement coated steel pipes and cement coated steel pipes are nothing but steel pipes coated with cement. They may have a weld mesh externally as this mesh is useful to reinforce the concrete coating which is liable....

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....sts a long time, but it is susceptible to attacks of corrosion if it comes into contact with water. By coating it with cement coating or some other coating, the steel body is insulated from direct contact with moisture and this lengthens the life of the steel pipe. The steel pipe becomes a longer-lasting steel pipe, a better steel pipe, a rust-resistant steel pipe. If anything the coating makes it....