Activities related to freight forwarding cannot be brought under CHA Services

RELEVANT PARAGRAPH

6. We have gone through the records of the case carefully. The appellants had furnished a flow chart indicating the activities undertaken by them. It is seen that the activities in Sl. No. 1 to 6 related to activity of the appellants as freight forwarding. This has been clearly explained by the appellant in the submissions. The point urged was that the appellants are engaged in three distinct activities:-

(i

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