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<h1>CEGAT Remands Coated Tapes Exemption Case for Fresh Adjudication</h1> The Appellate Tribunal CEGAT, Mumbai remanded a case concerning exemption under Notification No. 77/83 for coated magnetic tapes back to the Addl. ... SSI Exemption - Value of clearances The Appellate Tribunal CEGAT, Mumbai addressed a case regarding exemption under Notification No. 77/83 for coated magnetic tapes. The Addl. Commissioner of Central Excise denied the exemption, but the Tribunal remanded the case for fresh adjudication based on a similar decision for the same issue. The case was remanded for determining eligibility for exemption under Notification 77/83.