SISCO manufactured extensive range of surgical instruments from General Surgery, Cardio-Vascular, Neuro, Urology, Plastic, Obstetrics and Gynaecology, Tungsten Carbide, Minimal Invasive Instruments. Tribunal  held that relevant details reflected in financial statements and annual report of SISCO were sufficient to established that SISCO was engaged in manufacturing also as a significant activity and in absence of segmental details, same could not be taken as comparable to assessee, which was mainly engaged in trading activity. Tribunal, accordingly directed TPO to exclude SISCO from list of final comparables.