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    <title>1997 (1) TMI 82 - SC Order</title>
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    <description>The Supreme Court dismissed the appeal regarding deduction claimed on the basis of equalised insurance. The Tribunal assumed insurance charges were Rs. 17.45, and overhead charges were not deductible. No opinion was given on the penalty levy. No costs were awarded.</description>
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      <description>The Supreme Court dismissed the appeal regarding deduction claimed on the basis of equalised insurance. The Tribunal assumed insurance charges were Rs. 17.45, and overhead charges were not deductible. No opinion was given on the penalty levy. No costs were awarded.</description>
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