Steady flow means the flow variables (velocity, pressure, etc.) at a point do not change with time.
Non-uniform flow means the velocity changes with location.
In a conically tapered pipe, the cross-sectional area varies along the length, so velocity must vary with position to maintain constant flow rate (from continuity).
Hence, the flow is steady (time-independent) but non-uniform (space-dependent).
\[
\boxed{\text{Steady and non-uniform}}
\]