Classification of imported garments: only completely mutilated rags cleared without licence; post import mutilation prohibited, penalties deterrent. Garments that are only old or used but serviceable after repair must be classified under CTH 63.09, while only totally unserviceable garments beyond repair qualify as rags under CTH 63.10. Completely mutilated rags are to be ensured by applying the criterion of three or more cuts through the entire length of the garment in a crisscross manner, not along the seams. Clearance without licence is allowed only for garments imported already completely mutilated; post import mutilation for meeting import conditions is prohibited. Fines must eliminate margin of profit and deter repeated misclassification.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Classification of imported garments: only completely mutilated rags cleared without licence; post import mutilation prohibited, penalties deterrent.
Garments that are only old or used but serviceable after repair must be classified under CTH 63.09, while only totally unserviceable garments beyond repair qualify as rags under CTH 63.10. Completely mutilated rags are to be ensured by applying the criterion of three or more cuts through the entire length of the garment in a crisscross manner, not along the seams. Clearance without licence is allowed only for garments imported already completely mutilated; post import mutilation for meeting import conditions is prohibited. Fines must eliminate margin of profit and deter repeated misclassification.
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