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of <h1>CEGAT Tribunal Mumbai revisits Sellamal Spinners ruling on first clearances value calculation under Notification 1/93</h1> <h3>COMMISSIONER OF C. EX. & CUS., SURAT-I Versus JAGRUTI TEXTURISING PVT. LTD.</h3> The Appellate Tribunal CEGAT, Mumbai recalled its order to hear parties on correct application of Sellamal Spinners decision for first clearances value ... SSI Exemption - Value of clearances The Appellate Tribunal CEGAT, Mumbai recalled its order to hear parties on correct application of Sellamal Spinners decision regarding first clearances for value computation under Notification 1/93. Tribunal upheld the application of Sellamal Spinners decision based on previous cases. Department's claim for clearance reckoning from the start of the financial year was not an issue in the cases. Appeals were dismissed.
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