Bearing classification rules: thrust bearing assembly treated as a bearing and held dutiable under central excise notification. Thrust bearing assembly for submersible power-driven pumps is a type of bearing (hydrodynamic thrust bearing) and therefore dutiable; the exemption for parts of power-driven pumps excludes bearings and chapter placement does not affect dutiability, so the item must be classified under the pump-parts tariff heading applicable to such bearings and is not exempt under the relevant notification.
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Bearing classification rules: thrust bearing assembly treated as a bearing and held dutiable under central excise notification.
Thrust bearing assembly for submersible power-driven pumps is a type of bearing (hydrodynamic thrust bearing) and therefore dutiable; the exemption for parts of power-driven pumps excludes bearings and chapter placement does not affect dutiability, so the item must be classified under the pump-parts tariff heading applicable to such bearings and is not exempt under the relevant notification.
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