Case Law Details
Case Name : M/s MBA & Company Vs Commissioner of Customs (CESTAT Hyderabad)
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All CESTAT CESTAT Hyderabad
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M/s. MBA & Company Vs Commissioner of Customs (CESTAT Hyderabad)
The term cargo is not defined in Finance Act, 1994. Therefore, we take the dictionary meaning of the word which refers to goods carried on ship, aircraft or motor vehicle. Thus, for the activity to be classified as cargo handling services, the goods in question must be cargo, i.e., the goods must be put on a motor
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