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TMI Blog2006 (8) TMI 23X X X X Extracts X X X X X X X X Extracts X X X X ..... not clearing and forwarding agent - Appeal No. (ST) 81/2005 - Final Order No. 279/2006-ST (PB) - Dated:- 11-8-2006 - [Order]-Appellant M/s. Larsen and Toubro provide marketing products support in respect of earth moving equipments manufactured by M/s. L T companies. This service is in terms of agreement dated 1st February 1998. 2. Under the impugned order, it has been held that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pport of this contention. 5. The ld. Counsel also points out that the show-cause notice and impugned order proceeded to hold against the appellant by relying on the decision of this Tribunal in the case of M/s Prabhat Zarda Factory (India) Pvt. Ltd. v. CCE reported in 2006 (2) S.T.R 584 (T) = 2002 (145) E.L.T. 222 (T) = 2002 (50) RLT 326. It is being pointed out that the view taken in that decis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s out inspection to find out whether all parts are in order and made adjustments, when necessary. According to the ld, SDR this makes the appellant a clearing and forwarding agent in regard to the equipment. 7. A perusal of the agreement and the invoices make it clear that sales and dispatch of the equipment in question are direct from the manufacturing factory to the buyer. The appellant, in no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... forwarding agent. Transport risk can be covered in many ways. It may be through insurance. It may be the liability of the sender, or it may be the liability of the recipient or it may be the liability of a third party. Still, it remains risk cover and not clearing and forwarding, Though, the risk cover is in relation to the risk during clearing, forwarding and transport, it is clearly a separate ..... X X X X Extracts X X X X X X X X Extracts X X X X
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