https://www.taxtmi.com/caselaws?id=74324 Admittedly mutilated synthetic and woollen garments were treated as rags eligible for import under OGL, even though they were not completely premutilated, because further mutilation into four pieces wherever necessary would render them unserviceable for any other use. On that basis, the goods were also entitled to the lower duty rate applicable to rags, and refusal of that assessment benefit solely for lack of complete premutilation was not justified. The confiscation ordered in respect of the consignments was therefore not sustainable and was set aside. en-us Fri, 03 Mar 1989 00:00:00 +0530 Wed, 08 Jun 2011 11:45:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74324 Admittedly mutilated synthetic and woollen garments were treated as rags eligible for import under OGL, even though they were not completely premutilated, because further mutilation into four pieces wherever necessary would render them unserviceable for any other use. On that basis, the goods were also entitled to the lower duty rate applicable to rags, and refusal of that assessment benefit solely for lack of complete premutilation was not justified. The confiscation ordered in respect of the consignments was therefore not sustainable and was set aside. Case-Laws Indian Laws Fri, 03 Mar 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74324