https://www.taxtmi.com/circulars?id=1222 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. en-us Mon, 08 May 2000 00:00:00 +0530 Thu, 24 Jul 2025 12:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/circulars?id=1222 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. Circulars Customs Mon, 08 May 2000 00:00:00 +0530 https://www.taxtmi.com/circulars?id=1222