The Bagpipe Place Museum
William Paling (1825-1895)

W.H. Paling and Co. Ltd. had outlets in Brisbane, Newcastle, Toowoomba, Lismore and Rockhampton and was a primary player in the sale of pianos and other musical instruments and music.  I can't find much regarding Paling's trade in bagpipes.  From the pictures provided, I suspect that they were not manufacturers and probably imported their pipes from the Middle East.  Note the very coase TPI combing and the light colored wood inside the bass drone top.  Also note the glossy black finish.  These are nearly certain clues as to origin.  The following was found during my searches.

I came across this forum by chance while searching for information about my ancestry, and thought I might be able to give you some information you wre looking for. My name is Rebecca Paling, I am a desendant of William Herny Paling. He was born in the Netherlands in 1825 and died in 1895. He sailed to Australia in 1853. He was a musician, merchant and philanthropist, and imported pianos from Europe (mainly France I think) to Australia. One person asked about the age of their instrument. One Paling Piano at the Sydney Powerhouse Museum bearing the serial number 40004, is dated to between 1867 and 1870. But the company ran until the 1970's so I'm not sure how old your particular instrument is. I hope that this information reaches you, and that it is helpful. Please feel free to reply with any other questions you have.