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TMI Blog2003 (10) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... e application for stay came up for hearing, we find that in the nature of the issue involved the appeal itself can be disposed of. We, therefore, dispense with the condition for pre-deposit and proceed to dispose of the appeal. 2. The issue for consideration is whether value of certain dental equipments and hand-pieces of dental chair imported by the appellant are to be added to the assessable va ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e were raised for the sale of such hand-pieces. Show cause notice dated 18-5-99 was issued to the appellant directing them to show cause as to why differential duty amounting to Rs. 1,38,729/-should not be recovered and penalty should not be imposed on them. In spite of the reply given by the assessee, the adjudicating authority confirmed the demand. The appeal filed by the assessee was dismissed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplied to the dentists as and when required by them even independent of the supply of the chairs. 4. After hearing both sides, we are convinced that the supply of these hand-pieces is only a trading activity. Since no manufacturing activity is undertaken by the assessee in connection with these hand-pieces, its value cannot be added to the assessable value of the dental chairs. The learned Counse ..... X X X X Extracts X X X X X X X X Extracts X X X X
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