Classification and dutiability of "thrust bearing assembly

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....d to say that doubts have been raised regarding the classification and dutiability of "thrust bearing assembly" used in submersible power driven pumps. Some field officers have taken the stand that it is a 'bearing' falling under sub-heading 8483.90 whereas the assessees are contending that it is merely a part of power driven pump falling under sub-heading 8413.99 and, therefore, exempted from dut....

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....e opined that the "thrust bearing assembly" is actually a 'Hydrodynamic Thrust Bearing' and that it is neither roller bearing, nor ball bearing (heading 84.82) nor plain shaft bearing (sub-heading 8483.90). Thus, since the item is a 'bearing' it is not exempt from duty under notification no 6/2002-CE dt 1.3.2002(sl no. 236). The classification of the bearing under a particular tariff heading is no....

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....to the merits of the case. Further, this case is of no help to the assessees since even after being classified under heading 84.13 as parts, the product remains a type of 'bearing' and, therefore, not exempt from duty. So far as the case of Bharat Sales Corp. is concerned the item in dispute was not a bearing but a combination of two parts, namely, shaft and bearing and this decision is, therefore....