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of <h1>Dispute Over 'Thrust Bearing Assembly' Classification Settled: Not Duty-Exempt, Classified Under Heading 8413.99 Per Expert Opinion.</h1> Doubts have arisen regarding the classification and duty status of 'thrust bearing assembly' used in submersible pumps. Field officers classify it as a 'bearing' under sub-heading 8483.90, while assessees argue it is a pump part under sub-heading 8413.99, exempt from duty. Expert opinion from IIT Delhi identifies it as a 'Hydrodynamic Thrust Bearing,' not exempt from duty as per notification no. 6/2002-CE. Previous CEGAT decisions do not aid the assessees' case. Consequently, the 'thrust bearing assembly' is classified under heading 8413.99 and is not duty-exempt. Trade notices should be issued accordingly.
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