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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 ..... on the garments for tehm to be considered as completely mutilated rags. The mater was discussed in the Conference ofCommissioneers fo Customs on mTariff and Allid Matters hel at Chennai on 21 st and 22 nd 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eedings, of conference held on 21 st 22 nd January, 2000 at chennai. Subject :- laying Down of Uniform Guidelines for Clearance of Rags. Issue: Divergent 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 condit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les, sacks, etc. Heading 63.10 covers `rags’. According to HSN Explanatory Notes, garments to be classified as rags under heading 63.10 must be so worn out or torn as to be beyond cleaning or repair and generally fit only for recovery 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 adjudicat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n of fine and penalty for violation of EXIM Policy should be such that it not only wipes out the Margin of profit (MOP) but also acts as a deterrent against repeated imports. (iii) Rags to be considered as completely mutilated should be totally unserviceable and beyond repair and 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. g ..... X X X X Extracts X X X X X X X X Extracts X X X X
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