Section 916(2) in Police Regulations, Bengal , 1943
(2)Returned clothing (serviceable).(b)Under head (1) shall come all clothing received from contractors and new clothing received back from officers.(c)Returned clothing shall be of three kinds-new, serviceable and unserviceable-(i)The new returned clothing shall be entered under head (1).(ii)Serviceable returned clothing shall be entered under head (2).(iii)Unserviceable clothing shall be cut up or destroyed and struck off the accounts.