$VAR1 = bless( {
                 'Type' => 'Date',
                 'Val' => 'MM/03/2017 HH:29:59',
                 '_Value' => 'MM/03/2017 HH:29:59',
                 'Format' => 'MM/dd/yyyy HH:mm:ss'
               }, 'Spreadsheet::ParseExcel::Cell' );

##</code><code>##

                foreach my $row ($sheet -> {MinRow} .. $sheet -> {MaxRow}) {
                        my($first) = 1;
                        $sheet -> {MaxCol} ||= $sheet -> {MinCol};
                        foreach my $col ($sheet -> {MinCol} ..  $sheet -> {MaxCol}) {
                                my $cell = $sheet -> {Cells} [$row] [$col];
                                if ($cell) {
                                        unless (defined($firstrow)) {
                                                print CSV ',' unless ($first);
                                                print CSV  $cell -> value();
                                        }
                                        $first = undef;
                                        $last = $cell -> value();
                                        print Dumper($cell);
                                }
                        }