TMI Blog2015 (10) TMI 1159X X X X Extracts X X X X X X X X Extracts X X X X ..... of final product. They claimed Notification No. 6/2000 at Sl.No. 250 read with condition No. 5 1. Identical issue has been dealt by the Hon'ble Tribunal in the case of KSB Pumps Ltd. (2004 (9) TMI 497 - CESTAT, MUMBAI) Tribunal discussed the Board's circular dated 4.12.02, which is relied by the department and also considered the Tribunal's decision in the case of Mather & Platt (I) Ltd.(2004 (2) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erges as an intermediate product and used in the manufacture of submersible pumps. Appellants claimed Notification No. 6/2000 dated 01.03.2000 under Sl.No. 250, which exempts all goods other than electrical stampings and laminations and bearings and winding wires used in the manufacture of power driven pumps and submersible pumps. The adjudicating authority classified the goods under the heading 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... fied the items under 8483.90 and denied the benefit as the thrust bearing assembly is nothing but bearing. 4. After hearing both the sides and on perusal of the records, we find that there is no dispute on the fact that the assessees are manufacturer of submersible pumps and the intermediate product thrust bearing assembly is used in the manufacture of final product. They claimed Notification N ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... expert advice. The opinion of IIT summarised in the Circular is as They have 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-C.E., dated 1-3-2002 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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