Transportation or Carriage of Goods means the transportation or carriage of goods from one place to another by a person or goods transport agency by road or through pipeline or conduit, including the services of cargo handling like loading, unloading, packing, un-packing, stacking and storage of goods;
Transportation or Carriage of Goods means the transportation or carriage of goods from one place to another either by road or through pipeline or conduit, including the services of cargo handling like loading, unloading, packing, un-packing, stacking and storage of goods, classified under tariff heading 9804.1000;