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TMI BlogRAGS---- Uniform gudeline for imprt clearanceX X X X Extracts X X X X X X X X Extracts X X X X ..... The mater was discussed in the Conference ofCommissioneers fo Customs on mTariff and Allid Matters hel at Chennai on 21st and 22nd january, 200, and in this connection, please find enclosed a compy of the extract of proceedings of Conference. After discussions, the said Conference concluded as under: * if garments are only and used but serviceable after repair, they must ve classified under CTH63.09. only such garments which are totally unserviceable and beyoond repair, should be classified under CTH 63.10. * in case where garments declared to be rags are actually found to be only old and used garments falling under heading 63.09, as is mostly the case, the imposition of fine and penalty ofr violation of EXIM Ploicy should be such t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gent pracitces are being followed by Customes House with respect of clearance of rags. While at Calcutta and Chennai, garments having 2-3 cuts are being cleared as gars, Cochin Custom Hoiuse is insisting on 6-8 cuts on the garments for them to be consisdered as completely mutilated rags. Improte of " worn clothing and other worn articles" falling in CTH 63.09 [ITC (HSN)63090000] is restricted under the EXIM Policy 1997-2002. However, import of syntheric and woolen rags in completely mutilated condition is allowd freeely subject to the condition that mutilation conforms to the requirement specified by Customs by way of Public or Trade Notice. Mumbai Custom House had issued a Puboic Notice in 1988(PN60/880 which rquired the goods to hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... very of fibres. The Conference therefore noted that if garments are declared to be rags, but are actually found to be only old and used garments serviceable after repair, they must be assessed under CTH 63.09. Only such garments which are totally unserviceable and beyond repair should be classified under CTH 63.10. Commissioner of Customs, Calcutta stated that at their port 90-95% of consignments of rags are found to be old and used garments and are accordingly classified under CTH 63.09 and cleared after adjudication. The Conference noted that under the EXIM Policy 1997-2002, the old and used garments falling under Heading 63.09 are restricted for import. However, rags falling under 63.10 are freely importable subject to the condition t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd this can be ensured by applying criteria of three cuts or more, through the entire length of the garment, in a crisscross manner, not along the seams.
(iv) Only such garments which are found to be completely mutilated rags, as imported, should be allowed clearance without licence. Clearance subject to post importation mutilation must not be allowed.
(v) In case it is found that garments are not completely mutilated rags i.e. garments having less than 3 cuts, the same should be allowed clearance only on such fine and penalty which not only wipes out the MOP but also acts as a deterrent against future imports.
It was decided that instructions would be issued by Board on the above lines ensuring uniformity in assessment practice. X X X X Extracts X X X X X X X X Extracts X X X X
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