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2006 (1) TMI 3 - CESTAT - NEW DELHIExtract: .......ated slag at the site of M/s. ACC Jamul Cement Works. In these facts it cannot be said that the appellants is individual and in individual capacity he is undertaking the activity of loading and unloading of Cargo Handling Services. Therefore, the reliance of the appellant on the Board Circular dated 1-8-2002 is no help to them. Appeal is dismissed.
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