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    <title>2008 (6) TMI 1 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal concluded that the appellant, an airline, is not a cargo handling agency but primarily engaged in the transportation of goods by air. The services provided were held not to fall under the category of &quot;Cargo Handling Services&quot; but rather under &quot;Transport of Goods by Air.&quot; The Tribunal set aside the previous decision, allowing the appeal and granting consequential relief to the appellant.</description>
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