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    <title>2007 (11) TMI 77 - CESTAT, KOLKATA</title>
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      <description>The court concluded that the activities performed by the Appellant did not qualify as Clearing and Forwarding Agent Service. The decision highlighted the Appellant&#039;s role as a coordinator without direct control over goods, distinguishing them from a Clearing and Forwarding Agent. The appeal was allowed, emphasizing the lack of factual distinctions from a previous decision. The judgment clarified that the nature of the activities did not meet the criteria for classification as a Clearing and Forwarding Agent, resulting in a favorable outcome for the Appellant.</description>
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