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2007 (11) TMI 183 - CESTAT, KOLKATAAppellants have a contract with SAIL for reclamation of High Grade Iron Ore Fines and removal of rejects subsequent to blasting of the mining area - entire work is done in a mining area and the appellants are not engaged in handling of any cargo - hold that the activities undertaken by the appellants do not come under the purview of cargo handling service – hence requirement of pre-deposit is waived, set aside the impugned order and allow the appeal
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