The Knits

PREFACE
As everybody knows, the textile industry is one of the best trades in the world. Especially
the business of manufacturing and exporting knitted garments is very much interesting.
The knit garments can be made in light weight, at the same time, with more thickness
fabrics for winter seasons. For the summer seasons, they can be made in lighter weight
with less thickness fabrics. Also there is a huge number of fabric varieties can be made in
knits. The speciality of knit garments is the elasticity. Because of these special and
comfort qualities, the requirement for knit garments is huge and forever. Hence
manufacturing and exporting knit garments is definitely a life long profitable business.
At the same time, there is a huge competition among the exporters around the world.
Nowadays, most of the overseas buyers and importers prefer to do business with the
suppliers
- who are having their own manufacturing factories with huge production capacity,
- who are quality conscious,
- who are able to make prompt shipment in right time with right quality,
- who are adopting local labour laws and code of conduct,
- who are having thorough knowledge about the business,
- who are reliable,
- who are having sound financial strength and
- who are able to supply the garments on competitive prices.
As the quota restrictions will be removed from January 2005 and due to globalisation, we
expect a huge competition in all the businesses among the sellers and buyers worldwide.
In these years, we have been competing within our country or region. But hereafter we
will have to compete with the other countries. It is going to be very tough. At the same
time, it is not an impossible thing. We can achieve success, if we pay more attention in
knowing about the trade thoroughly.
Actually, I wanted to share my knowledge and experience with my younger brothers who
are also in this same trade. And I wanted to give them the important hints for their easy
understanding and reference. But while I was writing, I decided to write this also for
others who are in this trade and who is interested to know about this trade. Then I decided
to write this elaborately covering all the stages of this trade in detail. Also I have
explained the details in very simple and easy language so that every one who reads this
book can understand easily.
In this book, I have given the costs and costing in Indian Rupees as it is easy for me. The
readers, other than Indians, will have to convert the costs and costing in their desired
currencies. I believe that the readers will bear with me for this inconvenience.
I am very happy to bring out my knowledge about this trade through this book and I have
real happiness as I am sharing the details with you. Hope all the information in this book
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will be useful to you all and hope you will be satisfied. I wish you all success in your
business or career!
INDEX
Subject Heading Page No.
GARMENTS 7
GSM 7
YARN
Grey yarn & prices 8
Melange yarn & prices 9
Dyed yarn & prices 10
Mercerised yarn & prices 10
Grindle yarn & prices 12
KNITTING OR FABRICATION 13
Machine gauge 13
Texture 14
Diameter 14
Knitting charges 15
Knitting with Elastan (Spandex) 15
PRE-PROCESSING 17
Procedures to avoid shading 17
PROCESSING
Azo Free dyestuffs 19
Bleaching (Chlorine & Peroxide) 20
Fabric dyeing – Reactive, pigment & discharge dyeing 21
Lab dips 21
Winch dyeing & charges 21
Soft flow dyeing & charges 22
Fabric mercerising & charges 23
Fabric washing & charges 23
FINISHING & COMPACTING

Calendering & charges 24
Compacting & charges 24
Stentering & charges 24
Heat setting & charges 25
Fabric raising & charges 25
PRINTING
All over prints 25
Pigment print (by rotary machines) & charges 26
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Procedures 26
Advantages 27
Risk factors 27
Print in open width form 27
Water base print 28
Organic dyeing & printing 28
Printing charges 28
Reactive print (by rotary machines) & charges 28

Procedures 28
Advantages 29
Risk factors 29
Printing charges 29
Discharge print (by rotary machines) & charges 29

Procedures 30
Advantages 30
Risk factors 30
Some tips 30
Printing charges 30
Chest prints (advantages) 31

Printng charges 31
SPECIAL PROCESSES
Tie & Dye 32
Procedures 33
Advantages 34
Risk factors 34
Tie & dye charges 34
Batiks 34
Garment dyeing
Procedures 35
Advantages 36
Risk factors 36
Garment dyeing charges 36
EMBROIDERY 36
Applique 36
Acoba 36
Embroidery charges 37
ACCESSORIES 37
Cost of buttons 37
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Cost of zippers 37
Cost of twill tapes & ropes 38
Cost of elastics 38
Cost of labels 39
Cost of hangtags 39
Cost of inner boards 40
Cost of tissue papers 40
Cost of safety pins & threads 40
Cost of polybags 40
Cost of master polybags 41
Cost of hangers & sizers 41
Cost of cartons 41
CMT CHARGES 42
SHIPPING
Delivery terms 43
Sea freight 44
Air freight 47
Calculation of the charges 48
GARMENT COSTING 48
Fabric consumption 49
Trial costing No.1 – Men’s Basic T shirts 50
Fabric consumption of open width fabrics (synthetic) 52
Gross weight & net weight 54
Fabric cost per kg 54
Fabric cost per garment 54
Other charges 55
Cost of trims 55
CMT charges 55
Cost of accessories 55
Cost of garment 55
Price of garment 56
Shipping charges 56
Profit 56
Cost of quota 56
Commission 56
Garment costing 56
Trial costing No.2 – Men’s all over printed Polo shirts 58
Trial costing No.3 – Ladies Night dress 61
Trial costing No.4 – Men’s long pyjamas 62
Trial costing No.5 – Men’s Pique polo shirts 65
Trial costing No.6 – Ladies Yarn stripes T shirts (feeder) 67
Trial costing No.7 – Boys Yarn stripes T shirts (engineering) 69
PAYMENT TERMS 71
L/C terms 71
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L/C amendments 73
Importance of B/L & Airway bill 73
Documentation 75
At Sight L/C 76
30days, 60days, 90days L/C 77
Revolving L/C 78
D/P terms 78
D/A terms 80
MARKETING 81
Self study 81
Code of conduct 81
Child labour 82
Safety 82
Workers’ rights 83
Factory conditions 83
Housing conditions 84
Environment 84
Policies and approaches 84
Product study 86
Market study 86
Customer study 87
Work study 89
Costing & pricing 90
Communication 90
Documentation 92
Purchase 93
Shipping 93
Payment 94
MERCHANDISING 94
Internal & external communication 94
Sampling 95
Development samples or enquiry samples 95
Salesmen samples or promotional samples 95
Proto samples or fit samples 96
Counter samples or reference samples or approval samples 96
Wash test samples 96
Photo samples 97
Fashion show samples 97
Pre-production samples 97
Production samples 97
Shipment samples 98
Lab dips 98
Accessories & trims 99
Preparing internal order sheets 99
Preparing purchase orders 99
Advising and assisting production 100
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Advising quality department about quality level 100

Coordination regarding shipping 100
Helping documentation department 100
Taking responsibility for inspections 100
Following shipment 100
PRODUCTION 101
Production planning 101
Work study 101
Standard Minute Value 102
Line balancing 102
Man planning 103
Cost Per Minute 104
Patterning 104
Fabric inspection 104
Line system 105
Cutting 105
Inspection of cut bits 106
Sewing 106
Trimming 108
Quality checking 108
Packing 109
Sampling 109
QUALITY CONTROL
Quality system 109
Lab tests 112
Washing instructions & symbols 113
Quality procedures 116
Workmanship & general appearance 118
Presentation 119
Inspections 120
Coordination 121
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GARMENTS
There are 2 types of garments. One is Woven garments. Another is Knitted garments.
Shirts, trousers, sarees, bed spreads, blankets, towels and made ups are Woven. T shirts,
sweatshirts, undergarments, pyjamas and socks are Knits.
Woven fabrics are made in hand looms, power looms and mill made. Making woven
fabrics is simple. But yarn counts, reed & picks (warp & weft), width should be
considered with more care. The fabric quality is made differently by various methods of
finishing and treating.
Knit fabrics are made in different kinds of knitting machines. According to the structure
of fabrics, they are called by different names. The mainly used fabrics are Jersey, Pique,
Interlock, Rib, French Rib, Flat back rib, Loop knit, Fleece, Polar fleece and Jacquards.
The knit garments can be made in solid dyed or all over printed or yarn striped or
jacquard fabrics.
GSM
GSM is the short form of Grams per Square Metre. GSM is the very most important thing
which defines the weight of the fabrics of knit garments.
Garment price and quality based on many things like GSM, fabric quality, colours,
finishing, prints, embroidery, style, etc. But GSM is the most important thing to be
decided when confirming the prices between the sellers and buyers.
GSM is the weight of 1mtr x 1mtr fabric. It means 100cm x 100cm = 10,000 sq.cms. It
can be found out by any one of the below ways.
By the weight of 100cm x 100cm fabric bit.

By the weight of 50cm x 50cm fabric bit multiplied by 4.
We must be aware that if we use the smaller size bit, accurate GSM can not be achieved.
The bigger size of fabric bit is better used to get exact or closer GSM.
If we have fabrics, then we don’t have any problem in finding GSM, as we can cut any
dimension to find GSM. But most of the times, we will have only the garments to find
GSM. And we will have to keep the garment for style, making and other references. So
we will be allowed to cut a small bit from the garments. Hence nowadays, round cutters
are used. This system is used worldwide. With the help of this round cutter, the fabric
will be cut into a small bit.
Then the GSM of the fabric can be found out by multiplying the weight of this round bit
by 100. This round bit is to be weighed in an electronic scale with milligram accuracy. As
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this bit is very small and as the weight has to be multiplied by 100, the fabric has to be
cut very sharply to get the exact GSM. Hence the blades of this round cutter are to be
sharp and new to get the exact GSM.
YARN
The thickness of yarn is measured as Counts. Yarns are made in different counts like 2’s,
4’s, 10’s, 16’s, 20’s, 24’s, 25’s, 30’s, 34’s, 36’s, 38’s, 40’s, 60’s, 80’s, 100’s, etc.
We can consider like this. 0’s counts are cotton fiber. 20’s counts yarn is thicker than
24’s yarn. Likewise 30’s yarn is thicker than 34’s. So when the yarn counts are
increasing, the thickness becomes lesser. We can see, the higher the counts, the lesser the
thickness.
Yarn prices based on the thickness. Price of 20’s yarn is lesser than 24’s. Price of 30’s
yarn is lesser than 34’s yarn. We must know, higher the counts, higher the prices.
There are 2 qualities of yarn. Combed and Carded.
Combed is superior quality. The cotton fibers are in different lengths from 0.25 inches to
2.5 inches. According to the technical parameters, the fibers with more length are
considered to be better. These long fibers give more evenness and more strength for
yarns. Also the short fibers are increasing hairiness whereas the long fibers are decreasing
hairiness in yarns. Hence in order to get uniformity in fiber lengths, the short length
fibers are to be eliminated from the long length fibers. For this purpose, a special process
is being done. This process is called ‘Combing’. Because of the same longer length of
fibers, the yarn will be very even with lesser hairiness. Hence after knitting or weaving,
the fabric will have very even look.
Carded yarn is inferior in quality. As the above said ‘combing’ process is not being done,
the carded yarn will be made of the fibers in different lengths. Hence the yarn strength
will be lesser than combed yarn. Also carded yarn will have more hairiness and due to
this, the fabric made with carded yarns will have more unevenness.
Because of this extra process, the Combed yarn price is higher than Carded yarn. Also
Combed yarn quality is superior to Carded yarn.
We have to use either Combed or Carded yarn according to buyers’ requirements and to
the suitable price range.
Yarn prices will vary from Mill to Mill due to their different quality standards. As the
yarn prices are fluctuated often and as the yarn is the major cost factor of garments, we
have to pay more attention in yarn quality and its cost.
When we think about the raw materials for knit garments, we can understand that there is
only one raw material which is, the Yarn. Cost of yarn covers almost 20% to 30% of
garment price. Cost of yarn depends on the quality standards like dyeing absorbency,
hand feel, evenness, strength, raw material, availability, etc.
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The processing (dyeing, bleaching and finishing) results will differ according to the yarn
quality. If the yarn contains more lifeless and dull cottons, the dyeing absorbency will be
very less. Also evenness and numbers of naps determine the yarn quality.
The garment quality is based on the fabric quality; the fabric quality is based on the yarn
quality. Hence the garment’s quality is lying on the yarn quality.
Let us see below the approximate prices for various qualities of 100%Cotton yarns.
Approximate grey yarn prices per kg in Rs:

20’s 24’s 30’s 34’s 40’s
Combed 100 120 130 140 145
Carded 95 110 120 130 140
Melange yarn:
Melange means mixture. Melange yarn means mixture of different shades of yarns.
There are different mélange yarns. They are Grey mélange, Ecru mélange, bleached
mélange, Flax mélange, Colour mélange, etc.
Melange yarns are generally made with Cotton and Viscose fibers. According to the
required percentage and colour shades, the fibers are mixed together before making into
yarn.
Grey Melange, Ecru Melange, Bleached Melange are used widely. These mélange yarns
are generally in the composition of 85%Cotton / 15%Viscose approximately. In these
yarns, the cotton portion will be in light shade and the Viscose portion will be in dark
shade.
In colour mélange yarn also, the cotton portion will be in light shade. For light colour
mélange yarn, it is enough to add little percentage of Viscose. But for dark colour
mélange yarns, higher percentage of Viscose to be added to get dark shades. For
example, the Dark Blue colour mélange yarns will have 55%Cotton / 45%Viscose
approximately. But we have to remember that if we use colour mélange yarns with higher
percentage of Viscose, the fabric made with these yarns will have higher shrinkage; also
the shrinkage can not be controlled. The fabric may have very soft feel and shiny look.
But we must think of shrinkage, which is very important.
Hence, we have to be very cautious of the percentage or composition of Viscose. It is

safer not to use mélange yarns with higher percentage of Viscose, due to higher
shrinkage.
To avoid this shrinkage problem, colour mélange yarns made by 100%Cotton fibers are
also used. But this is more expensive than normal colour mélange yarn with Viscose
blend. But as we use 100% Cotton, the shrinkage can be controlled to the acceptable
level.
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Also there is another way to solve shrinkage problem. Fabric can be made with Ecru
mélange or Grey mélange and can be over dyed to required dark shades. Cost wise, there
will not be big difference between colour mélange yarn and over dyeing. But this method
will solve the shrinkage problem.
Approximate Melange yarn prices per kg in Rs:

For Ecru Melange & Grey Melange yarns, Rs.10 to 15 to be added with above prices of
Combed yarns.
For Colour Melange in Cotton / Viscose blend:

Light colours: Rs.20 to 30 to be added with above prices of Combed yarns.
Medium colours: Rs.30 to 40 to be added with above prices of Combed yarns.
Dark colours: Rs.40 to 50 to be added with above prices of Combed yarns.
For Colour Melange in 100% Cotton:

Approximately Rs.70 to 100 to be added (according to the depth of colours) with above
prices of Combed yarns.
Dyed yarn:
For making the stripes and jacquard design fabrics, the dyed yarns are used. Yarns are
dyed by manually and by sophisticated machines. In manual yarn dyeing, we can not
expect the consistency of shades, yarn strength and better quality. Hence it is always
advised to dye the yarns with the latest machines only.
For yarn dyeing, only combed yarns are used. Also the yarn should have more yarn
strength. It is called Count Strength Product (CSP).
The prices of dyed yarn are based on the counts and colour shades. For easy reference,
the dyed yarn price of 30’s Medium colour will be around Rs.250 per kg. The prices for
other colours will be differed according to the shades.
The prices of other counts are based on the price differences of grey (kora) yarns.
Mercerised Yarn:
This is a very special quality yarn. There is a huge difference between the mercerised
yarns and normal type of cotton yarns. These yarns are made with selective fibers with
longer lengths by thoroughly removing the lifeless, dull and dead cottons.
Mercerised yarns are always in 2 ply, like 60/2, 80/2, 100/2. It means 2 yarns of same
counts have to be twisted together. The minimum counts which can be doubled are 50s.
So minimum mercerised yarn can be 50/2. Let us see some important things about these
special yarns.
As the finer cottons are used, the yarn contains more cotton, giving more resistance and
silky feel. These yarns are made exclusively of long fibers, as the combing process
removes shorter fibers.
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As these yarns are made in multi-ply (2 ply), they have 10 – 15% more resistance than
single ply yarns. This will give more life to the garments.
After combing and twisting, the yarn will be singed (gassed). By this process, the yarn
will pass rapidly through flames and the superficial hair around the yarn would be
eliminated. Due to more heat, the hairy particles of the yarn will be burnt out. (Now this
is called Gassed Yarn).
Then the yarn is treated with caustic soda under perfectly controlled tension. This process
is called Mercerising. Mercerising is done to strengthen the yarn and to improve luster of
yarn. After mercerising, the yarn will have great strength and greater brightness. Also the
yarn will capture 20% more humidity without getting wet. Further, this mercerising
process increases the resistance of yarn and reduces its becoming dirty. (Now the yarn is
called Gassed Mercerised Yarn).
These yarns do not create allergies to body. Due to its high resistance properties, these
yarns are used for knitwear, underwear and hosiery. The garments made with mercerised
yarns can be washed an infinite number of times without losing luster. Also the garments
will not be deformed regarding shape. They have exceptional ability to absorb and
disperse body perspiration. So these mercerised yarns are very special due to its special
qualities.
If two yarns of 60’s counts are gassed, then we get 2/60’s gassed yarn. Then after
mercerizing, the yarn is called 2/60’s mercerised yarn.
The special features of Gassed Mercerised yarns are

1. Used for making very expensive special garments.
2. Luster and shininess of yarn / fabric / garments.
3. Complete evenness throughout the yarn / fabric / garments.
4. Very less shrinkage of yarn / fabric / garments.
5. Longer life of garments.
After making the fabrics with these Gassed Mercerised yarns, the fabric has to be
mercerised again with caustic soda to get the permanent shiny look. As mercerising is
done two times, one in yarn stage and another in fabric stage, this is called ‘Double
Mercerising’.
As the prices of Mercerised yarns are higher than Gassed yarns, to minimise the cost,
Gassed yarns can be used instead of Mercerised yarns. After making the fabrics with
Gassed yarns, fabrics have to be mercerised again. We will get the shiny look on the
fabric. But this shiny look will not be permanent and will be inferior comparing with the
fabric used with Gassed Mercerised yarns. In this method, as the yarn is not mercerised
and as only the fabric is mercerised, it is called ‘Single Mercerising’.
In any case, the fabric has to be mercerised before fabric dyeing.
Also Gassed Mercerised Dyed yarns are available. For yarn striped and jacquard design
fabrics, these dyed yarns are used.
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Approximate Gassed (Grey) yarn prices per kg in Rs:

2/60’s: Rs.310
2/74’s: Rs.360
2/80’s: Rs.400
Approximate Gassed Mercerised (Grey) yarn prices per kg in Rs:

2/60’s: Rs.380
2/74’s: Rs.440
2/80’s: Rs.490
Approximate Gassed Mercerised Dyed yarn prices per kg in Rs:

2/60’s: Light colours: Rs.480
Medium colours: Rs.520
Dark colours: Rs.550
2/74’s: Rs.60 to be added with the above prices of 2/60’s dyed yarn.
2/80’s: Rs.100 to be added with the above prices of 2/60’s dyed yarn.
Grindle Yarns:
These yarns are also called ‘Twisted Yarns’. Two yarns of same counts but in different
colours are twisted together. Among these 2 colours, one colour will be in lighter shade
and the other will be in darker shade. After the twisting, the yarn will be in a different
mixing shade. We must be sure of these yarns are in same counts and have same yarn
strength. Also when they are being twisted together, the number of twists per inch
(usually 14) should be even for the full length of yarn. If the twisting is not done
properly, then we will face problems during knitting.
The prices of grindle yarns depend on the colours, counts, etc. The above prices can be
referred to get approximate idea.
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KNITTING OR FABRICATION
There are 2 types of knitting. One is Circular knitting (Tubular knit). Another is Flat
knitting. Circular knit is used to knit body fabrics. Flat knit is used to knit Collars &
Cuffs.
There is another type of flat knit machines which are used to make Sweaters (Tricot
garments). With these machines, the body fabrics, sleeves and necks are being made. And
they are joining together with the help of linking machines. We have to note that the
attachments of these parts are done with the main yarns. No separate sewing threads are
used for joining. Buyers use to call these garments as Knitted garments or Tricot
garments or Sweaters. Mostly acrylic and wool yarns are used. Lower counts like 2’s, 4’s,
6’s, etc are used.
T shirts, polo shirts are also called knitted garments. As the body, sleeves, collars, cuffs
are cut separately and joined together, some buyers use to call these garments as ‘Cut &
Sewn Garments’.
When we discuss about Knit garments, there are many things to be taken care of. Yarn
counts, suitable knitting machines, machine gauge, machine diameter, numbers of
feeders, grey fabric GSM, loop length, grey fabric diameter, etc should be well
considered before start knitting.
The fabric before processing is called Greige fabric. It is also called Grey fabric (kora
fabric).
Machine Gauge:
There are different types of fabric structure like Jersey, Pique, Interlock, Rib, French rib
(loop knit), Flat back rib, Fleece, Herring bone, etc.
Knitting machines are available in different gauges. 2GG, 3GG, 4GG, 5GG, 7GG
machines are used for sweater knitting (Tricot knit).
Fabrics like Jersey, Pique, Rib and Interlock are knitted on 14GG, 16GG, 18GG, 20GG,
24GG, 26GG, 28GG, 30GG suitably. The fabric is knitted according to the cam design. If
we need any different type of knitting, the cams in cylinder and dial should be adjusted
accordingly.
Gauge is meant by the number of needles per inch. For example, 24GG machine will
have 24 needles per inch; 30GG machine will have 30 needles per inch. If we need more
needles per inch, we have to go for higher gauge machine.
As the higher Gauge machines are having more needles per inch, the fabric will be
knitted tightly. And the fabric will have lesser shrinkage and better feeling.
According to the machine gauge, the yarn counts to be selected and used. If the Gauge is
higher, the thinner yarn can be used. If the Gauge is lesser, the thicker yarn can be used.
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When making knitting program, our aim must be to make tight knitting with better fabric
feeling and less shrinkage. Accordingly we must plan to use the higher yarn counts and
higher gauge knitting machines. So the yarn count selection is more important according
to the selected Gauge machine. Also the machine Gauge to be selected according to the
selected yarn count.
For example, for Jersey fabric, we can achieve 140GSM either by using 34’s yarn &
26GG machine or by using 30’s yarn & 24GG machine. To get better quality fabric, it is
preferable to use 34’s yarn & 26GG machine.
Texture:
As warp and weft are making woven fabrics, there are 2 things making the knit fabric.
They are Wales and Course. Wales is the vertical yarn. Course is the horizontal yarn.
Wales lines are fixed by the machine gauge. This can not be changed.
Coarse lines can be altered by adjusting in the machine. This is called Texture.
By adjusting this texture, the required fabric GSM (Grey or kora) can be achieved.
Diameter:
As the knit fabrics are made in tubular form, the patterns for making garments are being
made according to tubular fabrics. Hence the diameter of fabric is very important.
When we talk about Diameter, we must take care of various diameters. They are diameter
of the machine, diameter of the grey fabric, diameter of the processed fabric and diameter
of the finished fabric. These diameters will not be the same. Our ultimate aim is to get the
required diameter of the finished fabric according to the patterns. So we have to check
these diameters carefully at every stage.
Diameter of the machine will not be changed. But after knitting, each type of fabric will
be in different diameters. For example, if Jersey fabric is knitted in 30” diameter
machine, the grey fabric diameter will be plus or minus 1”. That is, between 29” and 31”.
But if Pique fabric is knitted in 30” diameter machine, the grey fabric diameter will be
37”. Likewise, each type of grey fabric will be in different diameter according to the
knitting method and nature of the fabric design.
During processing, the fabrics will be soaked in dyes for more than 5 hours. So the fabric
will shrink both in widthwise and lengthwise depends on fabric texture. And the diameter
will be changed accordingly. If the fabric is knitted with lower texture, the fabric will
grow in widthwise during processing. Hence the diameter will be increased enormously.
If the fabric is knitted tightly by using higher yarn counts, higher gauge machines and
with higher texture, we can minimise this difference.
After processing also, each type of fabric will be in different diameter. For example, if
the grey fabric diameter of Jersey is 30”, then the diameter after processing will be 29”.
But if the grey diameter of Pique is 37”, then the diameter after processing will be 34”.
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Diameter of the finished fabric should be suitable for patterns and for cutting. If this
diameter is smaller than the pattern, then we can not cut the fabric as per our program. If
this diameter is larger than the pattern, then there will be more fabric wastage. If there are
1 or 2 inches difference, it can be corrected during compacting or other finishing process.
So the fixing of finished fabric diameter is based on pattern requirements. Finished

diameter is based on processed diameter; processed diameter is based on grey diameter;
grey diameter is based on machine diameter; machine diameter is based on the fabric
nature. Hence the selection of machine diameter is very important to get required finished
fabric diameter.
Also as we have seen earlier, we have to pay more attention to fix the yarn counts,
machine gauge, texture and grey GSM.
Approximate knitting charges per kg in Rs.:

Jersey 8
Pique 15
Interlock 18
1x1 rib 15
Jersey with Lycra 25
Pique with Lycra 25
Rib with Lycra 30
Feeder stripes Jersey 12
Feeder stripes Pique 18
Feeder stripes Interlock 20
Feeder stripes rib 15
Engg stripes Jersey 40-60
Engg stripes Pique 50-70
Engg stripes Interlock 40-60
Engg stripes Rib 110-130
Regarding yarn stripes, if the repeat width of stripes is below 3.5cms, it can be knitted in
normal machines. Colour yarns should be feed in according to the stripes. As the stripes
are adjusted by the yarn feeders, it is called ‘Feeder stripes’. We have to note that a
maximum of 3.5cms of repeat width of stripes is possible to knit with the ordinary
machines.
If the repeat width is more than 3.5cms, then it is called ‘Engineering stripes’ or ‘Auto
stripes’. These engineering stripes can be knitted with special kind of machines. The
knitting charges for these engineering stripes are very higher.
KNITTING WITH ELASTAN (SPANDEX):

Knitting of 100%Cotton yarn is easy. As poly cotton yarns are blended in fiber stage
itself, we get the single yarn with blends. Hence knitting of these blended yarns is also
easy.
When we knit the fabrics with different quality of yarns together, we have to be careful of
their counts. Generally the synthetic yarns like polyester, viscose, polyamide (nylon), and
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elastan (spandex) are measured in Denier. But the cotton yarns are measured in Counts.
We need the thickness of both yarns to be the same. So when we knit cotton yarns with
these synthetic yarns, we must be sure of using the suitable denier yarn.
To select suitable denier, we can use following conversion formula.
Counts = 5315
Denier
Denier = 5315
Counts
Let us see an example of knitting Cotton/Lycra (Elastan) fabric. If we use 38’s counts of
cotton yarn, then we have to use same 38’s counts of Lycra yarn. Then only the knitting
will be even. In order to select the suitable denier, we use the above formula. We see that
140 Denier is equal to 38’s counts. So, 140 denier Lycra yarn is to be used for this fabric.
Also, during knitting, the number of feeders of Lycra yarn is to be decided according to
the required percentage of Lycra.
This is the same procedure for the other synthetic yarns too.
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PRE-PROCESSING
We are making the fabric, wishing to get the finished fabric with following qualities.
- GSM (as per Purchase Order)
- Diameter (as per Pattern)
- Shrinkage (as per the tolerance – normally below 5%)
- Colour (shade, fastness as per approval)
- Fabric feeling (as per requirement)
To fulfill all these important things, we have to check following things before knitting.
- GSM – during knitting, before processing, after processing, before finishing or
compacting, after compacting (on cutting table).
- Diameter – machine diameter, before processing, after processing, before
finishing or compacting, after compacting (on cutting table).
- Shrinkage – before compacting and after compacting.
- Colour – shade and fastness before and after finishing.
- Fabric feeling – should be controlled during knitting, processing and compacting.
We must be aware the fact that even if we use the same mill yarn, same knitting machine,
same dyeing factory and same finishing process, we will not get the same result every
time. For example, even if we use the same mill yarn but with different yarn lots, we will
get different results. Likewise we will get different results due to knitting machine make,
gauge, processing methods, qualities of dyes & chemicals, processing timing, processing
water quality, compacting method & temperature, etc. So it is not possible to define the
entire system with 100% conformity. Hence regarding knitted fabrics, we always expect
different results every time and every time we must be prepared for avoiding the
differences or deviations.
Due to the above reasons, after processing, there will be shade variations between lots. If
we take more care during processing, these variations can be limited. But we can not
avoid shade variations between lots 100%.
At the same time, we must be aware that there should not be shade variation between
body, sleeves, collar and cuffs in one garment. Also there should not be shade variation
between garments of different sizes which are packed in one carton. This is very
important.
Even though the buyer knows that the lot to lot shade variations can not be avoided
100%, they will expect at least no shading between garments packed in one carton.
To avoid shade variations, we have to follow the following procedures.
To avoid shading between body, sleeves, collar, cuffs, rib, rope, twill tape:
1. Grey fabrics for body, sleeves and grey collars, cuffs, rib, rope, twill tape should
be knitted with same mill yarn from the same yarn lot.
2. Fabric for body, sleeves, collar, cuffs, etc., should be dyed or processed in one lot
only.
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3. Body and sleeves should be cut in the same fabric roll. Fabric program should be
made accordingly. (If this is not possible or not suitable due to more wastage or
any other reason and if the body and sleeve fabrics are in different diameters, they
should be dyed or processed as one lot only).
4. All the parts of one garment (body, sleeves, collars, cuffs, pockets, patches, ribs,
etc) should be numbered during cutting. Numberings should be followed till the
full garment is made.
To avoid shading between different sizes of garments in one carton:

1. We must study the packing methods clearly. If the packing is ‘assorted sizes’ in
one carton, before sending the fabrics for processing, each lot to be made
according to assorted sizes. Number of assortments of one lot is to be decided
according to the dyeing vessel capacity.
2. If the packing is Solid size in one carton, before sending the fabrics for processing
each lot to be made with the Size wise fabrics. Weight of the fabric of one lot is to
be decided according to the dyeing vessel capacity.
3. Collars, cuffs, ribs, twill tapes, ropes, etc should be added in to the above fabric
lot, so that all necessary fabrics and accessories are being dyed at one time.
To avoid shading between fabric lots:

1. Water temperature, processing time, quantity of water and quality of dyestuffs are
the defining factors of dyeing. These should be consistent to get even dyeing and
consistency in shades. As it is not possible in traditional manual winch dyeing, we
should dye the fabrics only with latest soft flow dyeing machines.
2. Same mill yarn from the same yarn lot to be used.
3. When we have to use yarn from different lots, the grey fabrics from one yarn lot
should be sent for processing separately. Fabrics from the second lot should be
sent separately. Mixing of lots should be avoided.
4. Approved lab dips should be followed for the 1st fabric lot ONLY.
5. When the colour shade in the first fabric lot is approved, the same shade to be
followed for the second and further lots too. First lot cutting swatch to be
followed for further lots. This cutting swatch to be sent along with the other grey
fabrics lots when they are sent for processing.
6. Once 1st lot is approved, only this lot cutting to be referred and followed for
further lots. Lab dips should not be referred. This is very important.
PROCESSING
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AZO DYESTUFFS:
When we discuss about processing, we must be aware of Azo dyestuffs. In April 1996,
German Government had banned import of consumer products using one or more of
carcinogenic aromatic amines in textile and leather articles which have the possibility of
direct contacts with the human skin. They are clothing, bedding, towels, hairpieces, wigs,
hats, diapers and other sanitary items, footwear, gloves, watch straps, belts, purses,
wallets, briefcases, chair covers and toys.
Nowadays other developed countries are also following the ban of azo dyestuffs.
Following are the 24 banned azo dyestuffs.
4-Aminobiphenyl,
Benzidine,
4-Chloro-o-toluidine,
2-Naphthylamine,
o-aminoazotoluene,
2-Amino-4-nitorotoluene,
p-Chloroaniline,
2,4-Diaminoanisole,
4,4’-Diaminobihenylmethane,
3,3’-dichlorobenzidine,
3,3’-Dimethozybenzidine,
3,3’-Dimethylbenzidine,
3,3’-Dimethyl-4,4’-diaminobiphenylmethane,
p-Cresidine,
4,4’-Methylene-bis-(2-chloroaniline),
4,4’-Oxydianiline,
4,4’-Thiodianiline,
o-Toluidine,
2,4-Toluylendiamine,
2,4,5-Trimethylaniline,
O-Anisidine,
p-Aminoazobenzene,
2,4-Xylidine,
2,6-Xylidine.
If the garment supplied by a supplier, is tested and proved that it contains any of these
banned dyestuffs, the buyer has the right to reject the goods or even to sue a case against
the supplier for not following the regulations. Hence, even if the buyer has not
specifically mentioned about this, we have to use Azo Free dyestuffs only.
Since the dyeing factory can not determine whether the dyestuff is azo or azo-free, it is
safer to get the confirmation from the dyestuff manufacturer. It is important to note that
different dyestuffs with the same colour index number can produce different results due
to differences in the purity of the raw materials and contamination by impurities.
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Some buyers will ask their suppliers to certify that they are not using azo dyestuffs. In
this case, before certifying to buyers, it is safer for the supplier to get the certificate from
their dyeing factories and their dyestuff suppliers.
Some buyers will ask their suppliers to submit lab test reports for azo free dyestuffs for
each colour of the garments they are producing for them. The lab test charges for azo
dyestuffs are very high. It is approximately Rs.7,000 per colour.
BLEACHING:
There are 2 qualities of bleaching. One is Chlorine Bleach. Another is Peroxide Bleach.
Chlorine Bleach:
Chlorine bleach is cost wise cheaper and lesser in quality. It will have lesser whiteness. If
a garment is made of Chlorine bleached fabric, the whiteness will vanish after washes
and will become pale white or Offwhite. The fabric will have Chlorine smell. Also it will
give irritation to body. Above all, as Chlorine contains azo dyestuffs, it is banned in most
of the countries.
Chlorine bleaching charge: By open winch or open tub: Rs.10 – 12 / kg.
Peroxide Bleach:
So the other option is Peroxide bleach. Any bright shades like Milk white, Snow white
can be achieved by Peroxide bleach. The brightness will be forever even after many
washes of garments. There will not be any smell. Also it will not give irritation to body.
Peroxide bleaching can be done in 3 methods. They are by using open winches, soft flow
machines and continuous bleaching machines.
Winch bleach is the traditional method. Peroxide bleach can be made only with hot water.
Hence we have to be sure that the bleaching factory is having boiler and whether they are
using boiling water for our job.
Some bleaching factories will say that they will use Peroxide bleach in winches. But they
will use Chlorine bleach and will do Peroxide coating to minimise their cost. But this is
not acceptable. If we smell the fabric deeply, we can smell Chlorine. If this fabric tested
for azo contents, the result will show that it contains azo dyestuffs. Also after ironed and
packed the garments into a polybag and kept for some time, we can smell Chlorine
immediately after removing and smelling the garments from the polybag.
So it is better to bleach the fabrics either by soft flow machines or by continuous

bleaching machines. By using Continuous bleaching machine, we can get consistent
Whiteness throughout the entire lots.
Peroxide White charge if made by winches: Approx Rs.22 – 24 / kg depending on shade.

Peroxide White charge if made by continuous bleaching machines: Approx Rs.30–35/kg.
FABRIC DYEING:
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There are 3 qualities of dyeing. They are Reactive dyeing, Pigment dyeing and Discharge
dyeing.
1. Reactive dyeing:
When we call dyeing, it means Reactive dyeing only. This is the normal dyeing. The dyes
used for dyeing are called Reactive Dyes. As we discussed above, only Azo Free dyes
should be used.
2. Pigment dyeing:
In this type of dyeing, the Pigment dyes are to be used. Pigment dyeing is used when the
fabric is to be stone washed or acid washed or enzyme washed (like Jeans). Pigment dyes
are mainly used for printing. Generally this pigment dyeing is made in Jigger machines.
By using these dyes in dyeing, the fabric will be very stiff, as if the fabric is pigment
printed on both sides 100%. After this, the fabrics will be washed in special soft flow
machines for getting special effects like stone wash, acid wash, enzyme wash, etc.
Nowadays, there are advanced soft flow machines with simplified methods from which
we get better results. We will have more discussions on this, in the chapter ‘Garment
Dyeing’.
3. Discharge dyeing:
For this type of dyeing, Discharge dyes are to be used. Some dyes are having the quality
of discharge. Discharge dyeing is required only when the fabric is to be Discharge
printed. We will discuss about this later when we discuss about ‘Discharge printing’.
LAB DIPS:
Before proceeding dyeing, the Lab dips are made in the laboratory. 2 to 4 lab dips are
made similar to the required shade. According to the approved lab dip, bulk dyeing will
be done. As each yarn will have different dyeing absorbency and as each fabric type will
have different dyeing absorbency, the lab dips should be made in the same fabric which
we want to dye the particular colour. Then only we will get required results. For example,
if we want to dye Jersey fabric for bulk, the lab dips should be done in the same Jersey
fabric bits. Even, other Jersey fabric, which is made with different yarn, should not be
used.
When lab dips are made, the combination of dyes & chemicals are noted well in the
books. This combination is called Recipe. The same combination is used in bulk dyeing
proportionately.
There are 2 types of dyeing. One is Winch dyeing. Another is Soft flow dyeing.
WINCH DYEING:
Winch dyeing is a traditional method of dyeing. Fabric rolls will be joined together by
knotting them. During dyeing, the fabrics will roll on winches. When the winch is rotated
by a motor, the fabrics will be rolled by dipping in diluted dyes. The dyes are diluted with
hot boiled water and kept in the bottom of the vessel. After checking whether the required
shade is attained, fabrics will be removed from the winches.
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The dyeing process will take different timings for different colours. Some dark colours
will take approximately 8 hours. As the winch is kept opened, the temperature of water
will not be consistent. Temperature in the 4th or 5th hour will not be the same in the 1st
hour. It will be much lesser. Hence the absorbency of colour will not be even. Also as the
fabric rolled in folded form on winches, the colour patches will be occurred on the
fabrics.
For the regular shades, the dyes are available in suitable shades. These dyes are called
‘direct dyes’.
For some shades, the direct dyes will not be available. In these cases, dyes of some 2 or 3
colours are to be mixed proportionately to get the required shades. These are called
‘Combination colours’. Each dye will have different solubility and reactivity. When 2 or
3 different dyes are mixed together, fabric may not absorb some colours properly. Due to
this, the particular colour will not have the total required shade and colour fastness.
The dyeing charges by open winches: Light colours: 20 – 25

Medium colours: 30 – 40
Dark colours: 45 – 50
Darkest colours: 55- 60
Royal: 70 – 80
SOFT FLOW DYEING:

It is also called Jet dyeing or Closed Winch dyeing. These types of machines are used in
recent years. It is a closed winch. Temperature, dyes & water capacity, fabric capacity,
timing, everything is computerised. Due to this, the temperature is consistent. Hence the
fabric absorbs the dyes evenly. Also the colour fastness will be better.
Though soft flow dyeing is more expensive than winch dyeing, this is the best way to get
required shade exactly with better colour fastness. There will not be any colour patches.
Also the fabric wastage will be lesser than open winch dyeing. In open winch dyeing, the
fabric rolls are joined by tying the ends. So after dyeing, the fabric wastage will be more
due to the rejection of these roll ends. They have to be cut and rejected. But in soft flow
dyeing, as the fabric rolls are joined with over lock stitches, the fabric wastages can be
reduced considerably.
Shades and charges:

There are too many shades in each colour. It is difficult to give exact definition for light
colours or dark colours by their names. Anyhow let us have a rough idea about colours.
Offwhite, Light Grey, Lt Blue, Lt Pink, Lt Yellow, Lt Orange, Lt Green, etc are Light
colours.
Blue, Orange, Blue, Light Red, Yellow, Medium Green, Grey, etc are Medium colours.
Navy, Dark Blue, Green, Brown, etc are Dark colours.
Black, Red, Olive Green, Military Green, Dark Navy, etc are the darkest colours.
The costliest colour is Royal. (It is too expensive, as the direct dyes for Royal to be used
to get the brightness. Sometimes if the shade is lighter and if the customer cooperates to
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reduce the cost, the shade can be achieved with the combination of Blue, Black, Red, etc.
By these colours, we can get similar shade; but it will have poor colour fastness. So it is
advisable to use direct dyes only).
For the darker shades more dye stuffs are to be used. Due to this and due to more
processing time, the dyeing charges for darker shades are higher than the lighter shades.
The dyeing charges by soft flow machines: Light colours: 30 – 40

Medium colours: 40 - 50
Dark colours: 60 – 70
Darkest colours: 70 - 80
Royal: 90 – 100
FABRIC MERCERISING:
This is a special process. The fabrics made by gassed yarns or gassed mercerised yarns
have to be mercerised to strengthen the fabric and to get permanent shiny look and
brightness. The fabric will be treated with caustic soda under perfectly controlled tension.
After this mercerising process the fabric will become tight and the diameter of the fabric
will be much reduced. So it is advisable to knit the fabrics with the knitting machine not
less than 26” diameter.
Due to this mercerising, the fabric gets not only very good strength and improved luster;
but also improved colour absorbency. Hence the consumption of dyestuffs and processing
time are reduced. Due to this, the dyeing cost will be reduced by 15 to 20% from the
normal dyeing charges.
To do the fabric mercerising, the fabric is not needed to be made by gassed or mercerised
yarns. Any normal fabric also can be mercerised to strengthen the fabric and to improve
luster. Though we have to bear with the mercerising charges, we can get 15 to 20%
reduction in dyeing charges, if mercerising and dyeing is done in the same processing
mill.
The dyeing quality will vary depending on mercerising quality. If the mercerising is not
been done properly, the dyeing quality will be inferior. Hence it is always safer to do the
mercerising and dyeing in the same processing mill under same roof.
Approximate fabric mercerising charge is Rs.45 to 50 per kg. We can get some reduction
from the mill, if we do both mercerising and dyeing together with them.
FABRIC WASHING:
We make some fabrics with dyed yarn or mélange yarn. But after knitting, these fabrics
have to be washed with soft cold water to remove the smell and dusts of yarn. Also to
avoid the handling stains, these fabrics are to be washed.
Not only the fabrics. The collars, ribs, twill tapes, ropes made with dyed yarns or
mélange yarns also to be washed to avoid stains, smell and to get softer hand feel.
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The washing charge is normally Rs.5 per kg.
FINISHING & COMPACTING
CALENDERING:
After bleaching or dyeing or washing and after drying, the fabrics will have wrinkles and
creases. To remove these wrinkles, the fabric is to be ironed to enable easy cutting.
Technically we call this ironing method as Calendering. This is done with steam pressure
to get smooth, glossy finish of fabric. Also this will help the fabric to maintain its
diameter.
Steam calendering charge: Rs.1.50 to 2.50 / kg.
COMPACTING:
Nowadays it is not enough to calender the fabrics. When we calender the fabrics, it will
only remove wrinkles and will maintain the diameter. But it will not control the shrinkage
or fabric weight (GSM). There are no facilities in calendering machines. As the shrinkage
and GSM are important things, we have to compact the fabrics with the latest compacting
machines.
With these compacting machines, we can adjust following things.

1. Diameter.
2. GSM.
3. Shrinkage.
But all these 3 things can not be adjusted simultaneously. We can adjust either diameter
or GSM or shrinkage. We must be aware of this important fact. We can get better result
from these compacting machines, if we use this machine for only controlling shrinkage.
To get required GSM and finishing diameter, we must take more and more care during
yarn selection and knitting. If we failed to take preliminary steps for GSM and diameter,
we will be in trouble in the end while finishing the fabrics. If we try to achieve these 3
things together, nothing can be done.
Charges for Tubular compacting: Rs.6 per kg.
STENTERING:
The compacting machines are used to compact the knit fabrics in tubular form. Some
times, we will have to compact the fabric in open width form. These open width fabrics
can be compacted by Open Width compacting machines or Stenter machines.
Generally these Stenter machines are used for compacting woven fabrics. From these
machines, we can get the same good result for knit fabrics also.
Charges for Open width compacting: Rs.12 – 15 per kg.

Charges for Open width Stendering: Rs.15 – 20 per kg.
HEAT SETTING:
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The 100% Cotton fabrics are normally very soft, as cotton is the natural fiber. But if the
fabric is made or blended with synthetic or artificial fibers like Polyester, Polyamide
(Nylon), Elastan (Spandex), Acrylic, Viscose, etc, the fabric will be very stiff and hard.
These fabrics can not be used with these stiffness and hardness. Hence to get softer hand
feel and flexibility, these blended fabrics has to be Heat Set.
Heat set can be done both in open width and tubular form. But to get better result, it is
better to do heat set in open width form.
As 100% Cotton fabrics don’t need this heat set process, they can be used for cutting in
tubular form itself. But for the blended fabrics, the heat set process is a must. So
generally the blended fabrics and synthetic fabrics are finished in open width form only.
Charges for Heat set: Rs.25 – 30 per kg.
FABRIC RAISING OR BRUSHING:

Some fabrics need to be raised on one side or both sides. Especially, the heavy fabrics
made for winter seasons, require to be raised to get softer hand feel or to get rich look.
Loop knit (French rib), fleece, and flat back rib fabrics are usually raised. After dyeing
and after drying, the fabric is to be raised by a suitable machine.
The raising is to be done to the same direction of the fabric. If the fabric is raised in the
opposite direction of fabric, the raising effect will not be good and it will damage the
fabric structure.
Charges for one side raising: Rs.10 per kg.
PRINTING
There are two different prints. They are all over prints and chest prints.
ALL OVER PRINTS:

All over prints can be made both manually (table prints) and by machines. Fabrics are
spread on long tables and printed manually with screens. Printing is done one colour by
one colour. We can print the second colour, only after drying the 1st colour. As the fabric
has to dry after printing of each colour, it will take more time for multi colour printing.
The print quality depends on the printer’s stroke. If the stroke of the printer differs, the
print quality will differ. Hence the application of colours will not be even and consistent.
Also the registration (placement) of all colours will not be perfect.
Hence nowadays Rotary machines are used for all over printing. Though it is little
expensive than manual table printing, we have many advantages in rotary printing. They
are as follows.
1. Quick and time saving.

2. Up to 10 colour designs can be printed simultaneously.
3. Perfect registration (placement).
4. Consistent printing colours and quality.
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5. Immediate drying.
6. Less wastage.
For printing in Rotary machines, tubular screens are to be made for each colour. The
films and screens are to be made with great care to get perfect accuracy, seating and
registration. Some times, we will have to make the films with the help of computers.
Even though it will cost more, we can achieve perfection in printing.
Rotary screens are in tubular form. The diameter of the screen is 64.1cms. Hence the
repeat of print will be 64.1cms. To avoid visibility of the repeat joint after printing, more
care to be taken while making films, BLD (Bright Light Duplicating) and engraving
screens. Extra care to be taken for geometric designs like multi checks with inner designs.
Though the films are made with computer, screens are also to be made accurately with
more attention not showing the repeat joints in screens.
There are some machines available to print with 90cms screen width. These machines are
very rare in use.
We have to be sure that softener should not be added during dyeing or bleaching. If the
softener is added, the fabric will have shiny look (like waxing). Due to this, the fixing of
printing on fabric will be affected. Then the printing will look blurred. When we drop one
or two drops of water on fabric, if the fabric absorbs the water, it means the fabric does
not have softener. If the fabric does not absorb the water, it means the fabric has softener.
If the fabric has softener, it should be removed from the fabric by washing the fabric
again.
Also before printing, we have to be sure that the fabric is dried completely. If the fabric is
even slightly wet, when we print on rotary printing in tubular form, the first side printing
will be in lighter shades. After printing, as the continuous process, the fabric will get
completely dried. So when we print the same fabric on the second side, the print will be
better than on the first side. So there will be difference between both sides in shades and
registration. This will create major problem in garmenting. Hence the fabric is to be
completely dried before printing.
Pigment prints, Reactive prints and Discharge prints can be printed with Rotary
machines.
PIGMENT PRINTING (BY ROTARY MACHINE):

This is the regular print. For this, Pigment dyes (inks) are used. This can be printed either
in tubular form or in open width form.
Procedure to print in tubular form:

1. Grey fabric to be bleached or light colour dyed.
2. Softener should not be added in dyeing.
3. Fabrics must be absolutely dry before printing.
4. Required printing colours are mixed with the turpentine base which is a petroleum
product. Due to the higher cost and scarcity of turpentine, kerosene is used as an
alternate.
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5. Fabric is printed according to the designs and colours of each screen. As the
continuous process, the printed fabric will go through the drier machine. Then the
printed fabric will come out in thoroughly dried form.
6. Then the fabric is to be rolled on the other side and the other side is to be printed.
7. As the petroleum product (turpentine or kerosene) is used as the base, after the
print, the fabric will have the smell of this base fluid. Hence after printing on both
sides, the fabric should be cured to remove the smell from the fabric.
8. If the print has more than 20% print coverage or printed with dark colours, the
fabric is to be washed after curing. This wash will help for better fixation of
colours, avoid smell, better shrinkage and better colour fastness. If we need softer
hand feel after printing, the printed fabric can be enzyme washed.
9. Then, as the normal procedure, the fabric is to be compacted to control shrinkage
and to remove wrinkles and creases. But some print designs may lose its shape
after compacting. For example, a square design may change into a rectangle; a
round design may change into an oval shape. The fabric washing will help to
avoid these problems and to retain the print designs.
Advantages:
1. Cheaper cost.
2. Any shade is possible.
3. Selection or mixing colours are easier.
4. Print shades can be checked and corrected during printing.
5. Printing colours will be the same before and after printing.
6. Can be printed in tubular form and open width form.
7. Less process after printing.
Risk factors:
1. Will have lesser colour fastness especially in rubbing and sun light.
2. Print smell.
3. Rough hand feel.
Print in open width form:

If we print the fabric in tubular form, we will get shade variation of printing colours
between both sides. Also at least 1” fabric on each edge of each printed side will be
wasted due to the merging of printing inks, etc. So totally at least 4” width of fabric will
be wasted. Also due to the double job, the charges will be little higher than open width
printing.
Hence it is preferable to print in open width form to avoid shade variation between sides,
to minimise the fabric wastage and to minimise the printing charges.
Procedures are the same for tubular print and open width print.
Water base prints:

As turpentine or kerosene is used as the base fluid, the fabric will smell after printing.
Also the printed fabric will have slightly rough hand feel. As an alternative for this, water
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is used in place of turpentine or kerosene. This is called water base prints. Water base
colours are to be used as printing inks. But this kind of water print is very rarely used,
because of dull look and blurred print effect. Printing charges are almost the same as
pigment prints.
Organic dyeing & printing:

As the dyes and chemicals are synthetic, there is another way of using natural substances
for dyeing and printing. They are called organic dyes. They are made mainly from the
vegetables. But this is very expensive and very rarely used.
All over prints (Pigment print) charges per kg in Rs.:

Table printing (manual printing): 20 to 30% print coverage: 25 – 30
30 to 50% print coverage: 45 – 50
Rotary printing: 20 to 30% print coverage: 20 – 30

Printed fabric washing with slight enzyme: 8 – 10

Printed fabric washing with heavy enzyme: 10 – 12
REACTIVE PRINTING (BY ROTARY MACHINE):

This is a special kind of print. For this, Reactive dyes to be used. (We have to remember
that Reactive dyes are used for fabric dyeing also).
Procedures:
1. Grey fabric is to be bleached or light colour dyed.
4. As the print dyes will penetrate into the fabric, there may be print impression on
third page of fabric. It is called Third page image. To avoid this, it is better to
print in open width form only.
5. The preparation of printing colours is not easier. Shade masters will prepare one
shade; but after printing we will get entirely new shade. Hence it needs very good
knowledge and experience for getting the required shades.
6. Before bulk printing, small length of fabric is to be printed for checking the
shades. One bit of this printed fabric is to be tested with hot silicate to see the
final shades. Accordingly the dyes can be fixed or altered for bulk printing.
7. Printed fabric is to be kept under silicate storage for 10 – 12 hours.
8. Then the fabric is to be washed and rinsed in running water. To remove the print
dusts, this wash is essential. If the fabric is washed in winches or tubs, the print
dusts will stick to the fabric again. Hence the fabric has to be washed in running
water. As the water should not be recycled, it is better to wash the fabric in rivers.
It is called River Wash.
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9. Then fabric is to be dried.
Advantages:
1. Best colour fastness.
2. Brightness of colours even after many washes.
3. Longer life for prints.
4. Very soft hand feel. By touch, we can’t find difference between the printed and
unprinted areas.
Risk factors:
1. Very expensive.
2. Too many important processes to be followed.
4. Too much care to be taken in every process.
5. Very difficult to get all the required shades exactly.
All over prints (Reactive print) charges per kg in Rs.:

Rotary printing: 20 to 30% print coverage: 60 – 70
DISCHARGE PRINTING (BY ROTARY MACHINE):

This is also a special kind of print. For this, Discharge dyes (Remazol dyes) are to be
used.
If we have to print dark colours on White or Light colour back ground, we can easily use
Pigment printing. It means, if the printing colours are darker than the base colour, we can
use pigment printing.
But if we have to print light colours on Dark colour base, we have to use Discharge
printing.
(In some cases, in pigment printing, if we have to print White colour or very light colour
on dark base, Gadi is added with the printing colour to stick on the fabric. But this will
not have better fastness. Print will vanish even by rubbing or washing. Prints will be so
rough when touching the printed area. Importantly, as Gadi contains azo dyestuffs, it is
not used widely. It is better to avoid this).
We have to remember that not all the dyes have discharging qualities. Only discharge
dyes are having discharging qualities. Hence it is essentially important that the fabric is to
be dyed with Discharge dyes (Remazol dyes).
Procedures:
1. Fabric is dyed with discharge dyes ONLY.
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4. As the print dyes will discharge the dyed portions and penetrate into the fabric,
there will be print impression on third page of fabric. It is called Third page
image. To avoid this, the fabric is to be slit opened compulsorily before printing.
That is, the fabric to be printed only in open width form.
5. Before bulk printing, the printing dyes to be checked whether the required colour
shades are achieved. This is very important as during printing, the printing shades
will not be visible (like Reactive printing).
6. Printing to be done with discharge dyes. When printing, the printing dyes will
first remove the dyed portions where the print is needed. Then they will let the
required colours to be fixed in the same places. These two things will take place at
one time simultaneously due to the special quality of discharge dyes.
7. After printing is completed, the fabric is to be stored in silicate storage for 10 -12
hours for fixation of colours.
8. After printing, the fabric is to be washed – Normal washing. No river wash is
needed.
Advantages:
1. Only possible best way to print on dark colour base.
2. Better colour fastness.
3. Better soft hand feel.
4. Long lasting print quality.
5. Can be printed manually too.
Risk factors:
1. Expensive print cost.
2. All colour shades can not be achieved.
3. So much care to be taken before printing in selecting suitable colours.
4. All the pre-processes and post-processes to be done with much care.
5. Can get better print quality only on some base colours like Black, Red, Green, and
Navy.
Some tips:
If the printing colour is only White, the fabric is to be peroxide bleached before dyeing.
Then after discharge printing, after the removal of dyeing colour, the base colour White
will be visible as printed.
If White is one of the printing colours, the same procedure to be followed to get the
White colour.
If the printing colour is only Offwhite, the fabric is to be half bleached before dyeing.
Then after discharge printing, after the removal of dyeing colour, Offwhite colour will be
visible as printed.
All over prints (Discharge dyeing + Discharge print) charges per kg in Rs.:
As we see, the fabric is to be discharge dyed. Therefore, it is better to dye and print in one
factory itself. Accordingly let us see the printing cost including dyeing cost. These costs
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will differ according to the dyeing shades, number of colours, etc. Hence the below costs
are to give you a rough idea only.
Table printing (winch dyeing + printing): 20 to 30% print coverage: 60 – 70

Rotary printing (dyeing + printing): 20 to 30% print coverage: 90 – 100

CHEST PRINTS:
Chest prints can be printed both manually and with machines. Nowadays only the
machine prints are used. Like all over printing on rotary machines, printing spot prints on
chest printing machines too have many advantages. They are as follows.
1. Perfect colours and shades.
2. Perfect placement and registration.
4. Better smoothness and sharpness.
5. No smell. No stain in unprinted areas.
6. Quick production.
7. Multi colour facilities (10 colours at a time).
8. Less wastage.
9. Longer life for prints.
There are 2 types of machines. One is called Octopus automatic machine (MHM). Other
one is Semi-automatic machine. Octopus machine will print automatically. This machine
is very costly (about Rs.40 lakhs). Hence the printing cost will also be higher. But prints
will have the best quality.
But nowadays the Semi-automatic machines are used widely. These machines are made
locally at cheaper prices (about Rs.1 lakh). With these machines, we can get better
quality prints at cheaper cost.
There are different quality chest prints namely Pigment prints, Plastisol prints, Glitter
prints, Flock prints, Water prints, Non-PVC prints, Foil prints, Foam prints, Reflective
prints, Perfume prints, Motif prints, Embossed prints, Sugar prints, Transfer prints,
Sticker prints, etc.
Chest printing charges:

Chest prints can be printed both in garment form and bit form depending on the print
design and area. The printing cost is generally based on the number of colours, print area
and coverage.
Manual printing (table printing) charges:

Only pigment prints should be printed by manually.
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Up to 2 colours: up to 5cm x 5cm: 2 per pc

up to 10cm x 10cm: 4 per pc
For more than 2 colours, 10% of charge per colour can be added with above charges.
It is advisable to print maximum 4 colours by manually.
After the manual printing, the printed fabric or garment is to be cured to remove the print
smell. The cost of curing is approximately Rs.5 per kg.
Machine printing (Plastisol inks) charges:

The printing cost also depends on the print quality like plastisol, flock, foil, sugar,
glitters, foam, etc. Here we will see the print cost for normal print namely Plastisol print.
To get the cost of other special quality prints, it is better to check with the printers.
Up to 3 colours: up to 5cm x 5cm: 3 per pc

For above 3 colours, 10% of cost per colour is to be added with the above costs. 8 to 10
colours can be printed with machines.
After plastisol print, as there will be no print smell, the fabric or garment is not needed to
be cured. But the printed part is to be fused to have better fixing and colour fastness.
Fusing cost is included in the above costs.
The garment or fabric bits can be with softener finish. It does not matter, whether the
garment or the fabric bits are having softener or not. Print quality will not be affected and
will be the same.
SPECIAL PROCESSES
There are some other special processes like Tie & Dye, Batiks, Garment Dyeing
(Garment wash), etc.
TIE & DYE:

This process can be done manually only. Reactive dyes or Discharge dyes can be used. It
is better to use Discharge dyes. This tie & dye process will give special dyeing effect.
It can be done in garment form or bit form according to the design and style.
Procedures:
1. Only 100%Cotton fabrics can be tie & dyed manually (in India).
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2. The fabric is to be Peroxide bleached for better result. (If it is Chlorine bleached,
the result will not be good).
3. If we do tie & dye in garment form, the garment to be made in bleached fabric.
Important thing is that the garment to be stitched with 100%Cotton Grey thread
only. As Polyester thread will not get dyed, only 100%Cotton threads to be used
for stitching.
4. As the garment will shrink during tie & dye, the bleached fabric is to be
compacted well before making the garment.
5. After the tie & dye process, nothing can be done about measurements, shrinkage
and shape of garment. Hence some sample garments to be tested before bulk tie
&dye, by taking note of all the details. They have to be followed carefully to
avoid problems in measurements, shrinkage and shape.
6. If we do tie & dye in bit form, the fabric bit is to be cut with shrinkage allowance
and cutting allowance in lengthwise and widthwise.
7. When we cut the fabrics either for making garment or for bit form, the fabric is to
be cut in Wales (vertical) direction perfectly. Though this is the regular procedure
for all garments, this has to be followed compulsorily for Tie & Dye, essentially
for keeping better dimensional stability of garments after tie & dye.
8. If there is embroidery to be made in DTM colours (Dye To Match), the
embroidery should be done with 100%Cotton thread only. Then only the
embroidery threads will be dyed suitably. If we use normal embroidery threads,
they will not get dyed.
9. If the embroidery colour is not DTM, the embroidery can be made with normal
embroidery threads.
10. Fabrics for body, sleeves, neck rib and other accessories to be dyed
simultaneously according to the requirement.
11. If there is any other base colour except White, the garment or bit to be dyed to the
required base colour. And to be dried under shades naturally.
12. Garments or bits are tightly tied with ropes according to the required design. It
may be stripes or any other design.
13. Then the tied portions or untied portions will be dipped into the required colour
dyes. This is the dyeing process. The dipping will be done manually. It will take
few minutes only.
14. Then the ties are removed and the garments or bits to be dried under shades.
15. Then the garments or bits to be tied again for the next colour(s) and to be dipped
in the next colour(s) and to be dried under shades. And so on.
16. We have to remember that so far, the fixing agent is not added with the colour
dyes. If the fixing agent is added during these above processes, the other colours
will not fix properly.
17. After the completion of dipping of all required colours and after the garments or
bits dried after the final colours, the garments or bits to be fixed with fixing agent.
18. Then the garments or bits are to be dried under shadows.
19. As the fixing agent is fixed now, the colours are fixed in the garments and fabric
bits. (In case of emergency, now the garments or bits can be dried with machines
too. But to get better result, it is better to dry them in shadows).
20. Before cutting the bits for garments, the steam lines are to be carefully found out,
as the designs will be slightly confusing due to symmetrical effect.
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Advantages:
1. Enormous designs can be made.
2. Very attractive and suitable for high fashions.
4. As it is done manually, can be made at affordable prices.
Risk factors:
1. As all the processes are done manually, there will be less consistency of designs
and quality.
2. Much time consuming process – especially due to natural drying.
3. More and more care to be taken at all stages – starting from knitting, cutting,
garmenting, processing, etc.
4. During and after the process, the fabrics can be dried only naturally. Drying by
machines is not possible. No alternative can be made in rainy seasons. Shipments
may be delayed if we don’t plan properly expecting the natural problems.
5. For larger quantities, many dyeing factories to be engaged accordingly. By this,
due to different dyes, methods, etc., we will get different qualities and results.
Approximate Tie & dye charges per kg in Rs.:

If it is to be tie & dyed in bit form, the charges will be based on number of colours, GSM,
length and width of the bits. Approximately, for 2 colours, 70cm length x 60cm width
(tubular) bit, the charge may be Rs.18 to 20.
Approximate charge for 2 colours may be around Rs.70 to 80 per Kg either fabric form or
garment form.
BATIKS:
This is also done manually. This is almost like tie & dye. This is like printing. This is also
called Wax printing.
The printing designs like stars, flowers, etc., will be made by wax. The procedures are the
same as for tie & dye. The print designs made by wax are stuck to the fabrics and over
dyed. The fabric beneath the wax designs will not get dyed. Hence after removing the
waxes, the fabric will look like the designs are printed.
Though it is being done for woven and knitted fabrics, mainly it is used for Woven
fabrics. Mostly used for sarees, churidars, curtain cloths, bed spreads and lungies.
The prices for batiks are almost same as Tie & Dye charges. The charge of making wax
designs will cost more, depending on the design.
GARMENT DYEING:
This is one of the expensive and special processes.
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We had seen that the fabrics are dyed by winches and closed winches (soft flow
machines). After the fabrics are dyed, they will be cut as per the patterns to make the
garments. Then body, sleeves, collars, cuffs are attached together. Since many parts are
attached, there may be shade variations between these parts, even though we have taken
more care. Also the garment may have more shrinkage to washing. To avoid this and to
have special washed effects on the garments, garment dyeing method is followed.
By this garment dyeing following special effects can be achieved.

1. Stone wash.
2. Acid wash
3. Enzyme wash
4. Faded wash.
5. Denim (Jeans) wash, etc.
Procedures:
1. Fabric for body, sleeve, collar, cuff, neck rib, rope, etc., to be made from the same
mill yarn and from the same yarn lot.
2. All these fabrics and accessories to be scoured (half bleached) together.
3. The garments to be made from these scoured fabrics.
4. Garments should be stitched with 100%Cotton threads only. Buttons and button
holes are to be made with the same 100%Cotton threads only.
5. If there is embroidery to be made in DTM colours (Dye To Match), the
embroidery should be done with 100%Cotton thread only.
6. When we cut the fabrics for making garment, the fabric is to be cut in Wales
(vertical) direction perfectly. Though this is the regular procedure for all
garments, this has to be followed compulsorily for garment dye, essentially for for
keeping better dimensional stability of garments after garment dye.
7. After the garment dyeing, nothing can be done with the garments for
measurements, shrinkage and shape. Hence some sample garments to be tested
before bulk garment dyeing, by taking note of all the details. They have to be
followed carefully to avoid problems in measurements, shrinkage and shape.
8. By these sample garments dyeing (pre-bulk dyeing), the washing method and
washing effect are to be checked and confirmed.
9. The garments are dyed in soft flow machines with Pigment dyes.
10. As the garments are dyed in vessels, the stitched areas will get the washed or the
faded effect. This effect will be more in some places where many fabrics are
attached together - mainly at neck seam around collar, shoulder seam, placket
box, cuffs, side slits and pockets. (Depending on the required effect, the
substances are to be used. For example, for stone washed effect, some special
pebbles are used during washing to get stone washed effect).
11. If the garment is processed more than enough, the garment will get damaged in
some areas mainly at neck seam around collar, shoulder seam, placket box, cuffs,
side slits and pockets. Hence the garments should be washed very carefully
according to the required effect.
12. Recipes of approved lab dips to be followed exactly.
13. Washing methods and timings to be noted well and to be followed carefully.
14. Each vessel (soft flow dyeing machine) will have different capacities. The
garments, dyed from one machine at one time, are called Lot. There will be
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difference in shades and washing effect between lots. Hence quantity of garments
to be divided into lots according to the packing method. This is important to avoid
shade and effect variation between garments in one carton.
Advantages:
1. There will not be any shade variation between body, sleeves, collar, cuffs, etc.
2. As the shrinkage is controlled completely, there will not be any shrinkage further.
3. Washed look can be achieved.
4. Different qualities of washes are possible.
Risk factors:
1. It is not possible to get the exact shades 100%.
2. Shade variation between lots can not be avoided fully.
3. Due to the damages in garments, rejections of garments will be high. Hence
average cost of garments will be increased.
4. Due to the special effects and quality, it is expensive.
5. Much more care to be taken in all stages to avoid rejections and problems.
Approximate garment dyeing charges per kg in Rs.:

Scouring: 30
Light and medium shades dyeing: 80 – 100
Dark shades dyeing: 100 – 130
EMBROIDERY
Embroidery can be made by manually and by computerised machines.
As all the machines are fully computerised with most advanced technologies, nowadays
embroidery is being done with the best finishing and consistent quality. With these
machines it is possible to make any complicated design even in 9 colours.
Other types of embroidery are Applique and Acoba embroidery (all over embroidery).
Applique:
This is made as decorative embroidery. Some piece of same fabric or contrast fabric is to
be attached with the garment and embroidery to be made on or around this fabric cutting.
Acoba embroidery (all over embroidery):

With the above said embroidery machines, size of the embroidered area is restricted to
some extent. This will vary from machines to machines. But to make the embroidery all
over the fabric, some other special machines to be used.
In these special acoba embroidery machines, all over embroidery can be made. (Like the
fabric is printed in rotary printing machines).
Though acoba embroidery can be made on woven and knitted fabrics, the best results can
be achieved in woven fabrics. Because of its own quality nature, knit fabrics will get
more damages and holes by acoba embroidery.
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Acoba embroidery is commonly made in sarees, blouses, designer’s fabrics, decorative

fabrics, curtain cloths, etc.
Embroidery charges:
Embroidery cost based on the number of stitches, number of colours and sizes of
embroidery.
Due to competition, nowadays the embroidery cost has come down as around Re.1.00 per
1000 stitches. But the minimum cost is around 2.50 per garment, though the number of
stitches is lesser.
Applique embroidery cost is based on the fabric cutting cost, fixing cost, etc in addition
to the number of stitches, number of colours and sizes of embroidery.
ACCESSORIES
Buttons, Zippers, Twill tapes, Ropes, Elastics, Badges, Labels, Hang tags, Inner boards,
Tissue papers, Packing pins, Polybags, Inner cartons and Outer cartons are called
accessories.
The prices of accessories are based on the quantity and quality. Also each accessory has
many dimensions, qualities, specifications, etc. So it is difficult to discuss here about
their prices in details. It is better to check the current prices with the suppliers.
Anyhow, for making costing, we must have a basic knowledge about the costs. Hence let
us see approximate prices of them as below.
Cost of Buttons:
Ordinary design of shirt buttons (chalk): Rs.8 to 10 per gross (12 dozens).
(Imitation) Horn buttons: Rs.10 to 15 per gross.
Special designs of shirt buttons: Rs.15 to 40 per gross.
Shirt buttons with engraved letters (inside design): Rs.50 to 70 per gross.
Shirt buttons with embossed letters (inside design): Rs.40 to 60 per gross.
Metal buttons, wooden buttons – Varies as per design, quantity, etc.
Cost of Zippers:
No5 (5mm width) Nylon 7” length: Rs.7 per zip.
No5 Nylon 24” length: Rs.24 per zip.
No5 Metal (brass or antique brass) 7” length: Rs.5 – 7 per zip.
No5 Metal (brass or antique brass) 24” length: Rs.22 – 24 per zip.
For adult garments, No.5 zippers are used. For children garments, No.3 zippers are used.
Cost of No.3 zippers is lesser than No.5 zippers.
Lock quality is to be checked. Mostly the auto lock zippers are used. In these auto lock
zippers, if we leave the puller when the zipper is halfway opened, the zipper will be
locked by the auto lock. Even if the tapes are pulled, the zipper can not be opened. It can
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be further opened or closed only by pulling the pullers. These auto lock zippers are used
because they are very safe.
The above prices are for the zippers with normal pullers. For the special pullers, the
prices will be different.
Cost of Twill tapes & ropes:

Though readymade twill tapes are available in the markets, it is better to make the twill
tapes and ropes with the same yarn which is used for the body fabrics to avoid shade
variations after dyeing. Hence here we will see only the weaving charge for twill tapes &
ropes.
It is approximately Rs.30 to 40 per kg. Yarn price to be added with this charge.
Cost of Elastics:
Elastics are made with Nylon and Polyester yarns. Nylon elastics are costlier than
Polyester elastics. Hence polyester elastics are used mostly.
There are plain elastics and named elastics. The prices are based on quality, width,
thickness, etc. Elastics with the width of 4mm, 6mm, 8mm, 10mm, 12mm, etc are used
for legs of undergarments. Elastics with 1cm, 2cm, 2.5cm, 3cm and 4cm elastics are used
for waist of undergarments and outer garments.
From 4mm to 6mm width: Around Rs.0.50 per metre.

From 8mm to 10mm width: Around Rs.1.00 per metre.
From 1.5cm to 2cm width: Around Rs.1.75 per metre.
From 2.5cm to 3cm width: Around Rs.2.50 per metre.
From 3.5mm to 4cm width: Around Rs.3.50 per metre.
Prices of named elastics are more expensive than plain elastics. It depends on the design,
number of colours, quality and quantity.
Cost of Badges:
Badges attached to the garments either by stitching or fixing with paste. Most of the
badges are attached by stitches only.
Badges are in many types. It may be a big woven label or printed woven cloth or
engraved leather or plastic or PVC sticker or reflective plastic. As these badges are very
special, it is better to check the prices with the suppliers.
Cost of Labels:
There are main labels, size labels, wash care labels, flag labels and badge labels or patch
labels. These labels are made in woven or polyester printed.
Woven labels are made in computerised automatic looms to get better quality and clarity.
Hence the labels made with these machines are costlier. There are 2 types of woven
labels. One is Taffeta and the other is Damask. Taffeta labels are woven on single side of
labels. In these labels, you can see the unevenness of yarns on the backside. This is single
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weave. Damask labels are woven on both sides. In these labels, you can see the evenly
woven yarns on the back side also. This is double weave. Damask labels are costlier than
Taffeta.
The woven labels are to be checked with hot water for colour fastness. If the yarn colour
bleeds, it may spread and spoil the look of labels and garments after washing. Though it
is not generally necessary for woven labels, it is safer to check them too.
There are non-computerised looms are also available. With these machines also woven
labels are made. Mostly these machines are used to make woven wash care labels, size
labels and main labels with cheaper quality at cheaper prices.
Woven labels: Main label (2.5cm width x 7cm length): Rs.0.30 to Rs.0.40
Main label (4cm width x 10cm length): Rs.0.60 to Rs.0.80
Size label (1cm width x 3cm length): Rs.0.10
Wash care label (4cm width x 10cm length): Rs.0.30 to Rs.0.40
Badge (patch) label (1cm width x 4cm length): Rs.0.10
Flag label (3cm width x 4cm length): Rs.0.12
Printed labels are used for wash care labels. For undergarments these printed labels are
used for mentioning size, composition, care instructions, etc. Single colour and multi
colours are printed on polyester or satin tapes. Satin tapes are little costlier than polyester
tapes.
The printing inks may have poor colour fastness. Hence before using the printed labels,
colour fastness of printing inks to be checked with hot water. This is an important thing.
Printed labels: Single colour (1” width x 10cm length): Rs.0.08 per label.
Single colour (1.25” width x 10cm length): Rs.0.10 per label.
2 or 3 colours (1” width x 10cm length): Rs.0.15 per label.
Cost of Hang tags:

To mention brands, sizes, colours, prices, composition, etc, tags are used and attached
with the garments. Though these tags are removed from the garments by the end users, it
is used for attraction and for giving special appearance for the packed garments. Hence
the quality, style, design, colours, cutting and presentation of these hangtags are to be
importantly better.
The tags can be made at cheaper prices, if printing and cutting are made manually. But it
is always better and safer to print in automatic offset printing machines and to cut in die-
cutting machines to get better finish and high look.
The price depends on quality & thickness of the board, printing design, single side or
both sides printing, number of colours, measurement, die-cut design and quantity.
If the tag is in normal size with normal print without die cut, the price may be Rs.0.40 to
Rs.0.80 per tag. If there is anything special, the price may be Rs.1.00 to Rs.1.50 per tag.
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If any photo is to be scanned & printed and if the quantity is lesser than 1000 nos, the
price may be around Rs.4.00 per tag.
Cost of Inner board:

Price depends on sizes, quality, die cut (scoring) and quantity.
For normal size, normal quality: Rs.0.30 to Rs.0.50 per board.
For special sizes, special quality with die cut: Rs.0.50 to Rs.1.00 per board.
Cost of Tissue paper:

If it is plain tissue paper: Rs.0.10 to Rs.0.15 each paper, depends on paper quality.
If it is a printed tissue paper: Rs.0.25 to Rs.0.50 each paper, depends on quality of paper
& print.
We have to remember that we may need to insert more than one tissue paper per garment.
Cost of safety pins and threads:

Some times the hang tags are to be attached to labels with safety pins. The cost of pin +
thread may be around Rs.0.30 to Rs.0.50 depending on the quality of pin & thread.
Cost of Polybags:
Normally 2 qualities of polybags are used. One is PP (Polypropylene). Another is PE
(Polyethylene).
As PE polybags are recyclable, nowadays, most of the customers insisting to use PE only.
PE polybags are little costlier than PP bags. The PE polybags will have less strength in
sealing (side joints) comparing with PP bags. Due to this, the rejection of polybags will
be more. PE polybags look dull and will not have shiny look.
PP bags have bright look. If the polybag is very thin, it may not be recyclable. Hence the
thickness (gauge) is to be checked and confirmed according to the specifications
prescribed by the customers and Government statutory bodies.
Price depends on thickness (Gauge), measurements, prints, quantity, etc. The prices can
be fixed either on weight (kg) or quantity. Price of each polybag is fixed with the number
of polybags per kilogram.
PP polybags:
Approximate cost of polybag per kg: Rs.55.00 to Rs.65.00.
The cost of a normal polybag without print may be Rs.0.30 to Rs.0.40 per bag.
With size printed on front and care instructions printed on back (normal measurement):
Rs.0.60 to Rs.0.80 per bag.
If the polybag is required with heat sealed tape, the cost of tape will be added to the
above prices at the rate of Rs.0.02 for one inch length. If the width of polybag is 12”, the
tape cost will be Rs.0.24 per bag.
PE Polybags:
The prices of PE bags are approximately 10% higher than the prices of PP bags.
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Cost of master polybag (blister):

The master polybags should have more thickness so that many garments can be packed
inside. One master bag cost may be approximately Rs.3.00 to Rs.5.00 depends on the
measurements and gauges. Approximately 12 or 24 garments can be packed in one
master bag, depends on the packing size & volume of the packed garments. Hence
approximately Rs.0.25 will be the master bag cost per garment.
Cost of Hangers & Sizers:

There are many qualities of hangers like wooden hangers, plastic hangers, satin padded
hangers and coated aluminium hangers. But generally the buyers ask their suppliers to
use the plastic hangers only.
The hangers are in different types, styles, sizes suitable for different garment styles, sizes,
etc. Also the hooks are in different types.
Some buyers use the hangers with their brand name engraved or embossed or printed or
stuck on the hangers. Some buyers will nominate their hanger suppliers and these buyers
will ask us to buy the hangers only from these suppliers.
The sizers are to be attached with the hangers to show the sizes of the garments. These
sizers are available in different styles according to the hanger designs.
The prices of hangers and sizers are based on the style, design, quantity, etc. The price of
one plastic hanger of 17” with one sizer will be Rs.4.00 to Rs.5.00 approximately.
Cost of Cartons:
Cartons are used as Inner carton and Outer carton.
Inner Cartons:
The inner cartons can be in lesser ply and in lesser GSM paper. So the cost of inner
cartons will be lesser.
For 3 ply cartons to pack 12 garments, the cost will be Rs.15.00 to Rs.20.00 per inner
carton (for 12 garments). Hence the cost of inner carton will be approximately Rs.1.25 to
Rs.1.60 per garment.
Outer Cartons:
It is important that the outer cartons to be made in Virgin paper which means the paper
should be used for the first time. Recycled papers should not be used. Also the outer
cartons must be sea worthy to avoid the damages due to salty wind during transit by sea.
Also the cartons must be strong enough for the safety of garments packed inside. The
strength of cartons based on number of plies and paper thickness (GSM). Normally 7 ply
or 9 ply cartons with 100GSM, 120GSM or 150GSM papers are used.
Approximate cost of a carton is around Rs.25.00 to Rs.40.00 to pack 24 to 50garments.

Thus cost per garment will be around Rs.1.25.
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CMT CHARGES (Cutting, Making, Trimming)
This is the main job in garmenting.
Some factories will do only CMT jobs. The export factories will supply the required
fabrics, trims and accessories to these Job workers. These factories will add about 25% of
the actual charges as their profit. Though CMT is Cutting, Making and Trimming
charges, it is inclusive of the cost of sewing thread, charges of button attachment &
button holes and other attachments, local transport, etc.
Here let us see the CMT charges as if the garmenting is done in the exporting factory
itself.
CMT charge depends on the style of garment, number of jobs with over lock, flat lock &
lock stitch machines, quality standards, time consumption, productivity, packing methods
and other works.
For making knitted garments following machines are mainly used.

- Over lock machines.
- Flat lock machines.
- Lockstitch machines.
Over lock machines are used for joining two or more fabrics. The productivity with these
over lock machines is very high. Hence the charges for these jobs are considerably lesser.
Flat lock machines are used for hemming the edges and for covering the stitches around
armholes and shoulders. The operators of these machines should have more experience
and knowledge. Due to the higher cost of these machines and due to the higher wages for
the operators and due to the lesser productivity, the charges for these jobs are higher.
Lock stitches are used for making plackets, pockets, V neck covering, and attaching
collars & labels. There are manual and power driven machines are used. Because of the
better perfection and faster production comparing with manual machines, nowadays, only
the power driven machines are used. When comparing with the other machines (over lock
& flat lock), the productivity from these lock stitch machines are very lesser. Due to this
and due to higher wages for the operators, the charges for these jobs are very much
higher.
Here let us see approximate CMT charges for the basic garments.
Men’s Basic T shirts – short sleeves: Rs.10 per pc.

Men’s Basic T shirts – long sleeves: Rs.12 per pc.
Men’s T shirts – Printed or Yarn striped – short sleeves: Rs.12 per pc.
Men’s T shirts – Printed or Yarn striped – long sleeves: Rs.14 per pc.
Men’s Solid Polo shirts – short sleeves: Rs.18 per pc.

Men’s Solid Polo shirts – long sleeves: Rs.20 per pc.
Men’s Polo shirts – Printed or Yarn stripes – short sleeves: Rs.20 per pc.
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Men’s Polo shirts – Printed or Yarn stripes – long sleeves: Rs.22 per pc.
Ladies Basic Tops without collar – short sleeves: Rs.10 per pc.
Ladies Basic Tops with collar – short sleeves: Rs.13 per pc.
Ladies Basic Night dresses – short sleeves: Rs.10 to Rs.12 per pc.
Long pyjamas with 2 side pockets: Rs.12 to Rs.15 per pc.

Boxer shorts with 2 side pockets: Rs.12 per pc.
Boxer shorts without pockets: Rs.8 per pc.
Shorts with 2 side pockets: Rs.10 per pc.
These above charges are approximate. If there are any extra works, the charges to be
added accordingly.
SHIPPING
Shipping means the transportation of goods. It includes local road transport, rail
transport, sea transport, air transport, etc.
Delivery terms:
There are many delivery terms like FOB, C&F, CIF, Ex-factory, EXW, FCA, FAS, CFR,
CPT, CIP, etc. While we confirm the orders from the customers, the delivery terms are to
be confirmed.
FOB:
It is the abbreviation of Free On Board. It means freight will be paid by the buyer.
C&F:
It is the short form of Cost and Freight. It means the price is inclusive of the cost and the
freight. If it is C&F By sea, it means the price is inclusive of the cost and sea freight. If it
is C&F By air, it means the price is inclusive of the cost and air freight.
CIF:
It is Cost, Insurance and Freight. It means the price is inclusive of the cost, insurance
premium and the freight. The goods to be insured to 110% (generally) of the value of the
goods and if any damage or theft or loss, it will be claimed by the buyer.
Ex-Factory:
This term is used only for domestic (inland) business. It is the same as FOB. It means the
buyer will pay the freight - it may be road or rail transport.
EXW (Ex Works):

It is the same as Ex-Factory.
FCA (Free Carrier):

It is the same as FOB.
FAS (Free Alongside Ship):

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It is the same as FOB.
CFR (Cost and Freight):

It is the same as C&F.
CPT (Carriage Paid To):

It includes the Cost and Sea freight & Road transport up to the buyer’s final destination
place.
CIP (Carriage and Insurance Paid to):

It is the same as CIF.
We have to confirm any one of these delivery terms with the buyers when we quote
prices. Mostly FOB, C&F, CIF terms are used. Some buyers will use different names for
the terms. If we have doubt about the terms, it is better to clarify with the buyer while
discussing the prices.
In case of local supply on C&F or CIF terms, the charges of road or rail transport to be
added with the cost of garment. Local transport either by road or rail to the customer’s
destination can be checked locally according to the distance, routing, availability, etc.
In case of export to other countries, the local transport and sea freight or air freight are to
be added with the cost of the garment.
SEA FREIGHT:
When we talk about the freight charges, we have to remember that it is the total expenses
of following.
1. Local transport to the port.
2. Port expenses – Loading, unloading and overtime charges (if needed in case of
urgency).
3. Charges of stuffing the goods into container.
4. Customs charges – Documentation, inspection, etc.
5. Charges of freight.
6. Service charges of clearing and forwarding agent.
The goods are stuffed in to containers and stowed in to the ships. There are 2 types of
loading. One is FCL (Full Container Load) and the other is LCL (Loose Container Load).
There are 20’, 40’ and Hi-cube containers available with different capacities. Their
approximate capacity is as follows.
20’ container: 23 cubic metres.
40’ container: 46 cubic metres.
Hi-cube container: 60 cubic metres.
According to the volume of goods, the size of container is to be decided. If the volume is
suitable to fit into one full container (20’ or 40’ or Hi-cube), it is called FCL.
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If the volume is lesser than the capacity of 20’ container, then the goods can be stuffed in
to a container as a part load. The balance volume of the container will be filled with
other’s goods. It is called Loose Container Load.
Sometimes, different goods from different suppliers – but for the same buyer - may be
stuffed in one full container. This is called Consolidation of Goods.
The sea freight is varied based on volume or weight, distance between destinations,
routing & transit time, transshipment, shipping lines and conference lines.
Volume or weight:
Generally freight is considered by volumes. But some goods (not garments) will have
lesser volume; but with more weight – Like steel, granite stones, etc. In this case, the
freight will be based on weight too.
Distance between destinations:

It is the distance from the loading port to the discharge port (destination port). The ship
which carries the containers to the final destination port is called Mother Vessel. This
ship will be very big in size with larger loading capacity.
Routing & transit time:

Transit time is the traveling time of the ship. It will differ according to the distance
between destinations and to the sea route.
Transshipment:
Some ports will not have more sea depth. Hence the Mother Vessels can not enter into
these ports. Though some ports have more sea depth, the Mother Vessel will not enter
into these ports due to lesser port activities or taking more time to reach these ports, etc.
To solve this problem, the small ships are used to take the containers to the nearest bigger
Port where the big mother vessels are available. These small ships are called Feeder
Vessels.
For example, as Tuticorin port is small, the mother vessels do not come to this port. The
nearest port is Colombo. Colombo port is very big. As this port is in the main sea route,
most of the mother vessels are routing through Colombo port. The transit time between
Tuticorin port and Colombo port is only 8 hours. Hence the feeder vessels are taking
containers to Colombo port daily. Thus the containers are being taken to Colombo port
by feeder vessel. And in Colombo port, the containers are shifted (transshipped) to
mother vessel. This system is called transshipment.
Also the mother vessels may not be able to reach some destination ports. Hence the
containers may be transshipped to some other vessel from any other port in between. This
is also called transshipment.
Freight charges are based on these transshipment expenses too.
Shipping lines:
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The companies own the ships are called Shipping lines. These shipping companies
operate their ships in the major ports around the world, according to their capacities.
Some companies tie up their business with other shipping companies in some areas. If
they don’t have their own vessel in a particular port area, their partner company will use
their vessel.
The receipt of sea transport is called Bill of Lading – in short B/L. (We will discuss about
this in detail later). Bill of Lading (receipt) will be generally issued by the shipping lines.
As we discussed above, if there are more than one shipping line involved in one shipment
or if the shipping line does not have their office in our port, then the Bill of Lading will
be issued by the Shipping agent or Liner’s agent. This is a regular practice.
Conference Lines:
Some big shipping lines are called Conference Lines. It means these companies will use
only their own ships – for transshipments. It means from the port of loading to the port of
destination, the goods will sail on one company’s ships. By using these Conference
Lines, we will have more advantages like tracking the ships, better connection in
transshipments, safety, etc. Hence some buyers will insist to use conference lines only.
Approximate sea freight from Indian ports inclusive of all charges:

To Far East ports like Singapore, Hong Kong, Taiwan, Japan, China, Bangkok:
20’ container: USD 1300 (Approx: Rs.58,500)
To Middle East ports like Dubai, Kuwait, etc:

To African ports:
To European ports:
20’ container: USD 1600 – 1700 (Approx: Rs.72,000 – Rs.76,500)
40’ container: USD 2600 – 2700 (Approx: Rs.1,17,000 – Rs.1,21,500)
To American ports:
40’ container: USD 3200 (Approx: Rs.1,44,000)
To Colombo port from Tuticorin port:

(This charge is suitable only if the Colombo is the final destination port).
AIR FREIGHT:
It is the freight charges if the goods are shipped by air. The advantage of sending the
goods by air is to save time. Depending on the destination and on the flight services, the
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goods can reach the buyer’s place within 2 to 5 days. (It will take 15 to 30 days by sea
depending on the destination).
At the same time, the Air freight charges are many times higher than sea freight. The
goods will be loaded into the planes in box form. The charges are calculated by the
weight and volume.
Air shipment procedures are almost same like sea shipment. The receipt is Airway Bill.
There are Master Airway bill and House Airway bill. Master airway bill is issued by the
Airlines. House airway bill is issued by the Airlines agent. (We will discuss about airway
bill and air shipment in detail later).
Approximate air charges from Indian air ports (inclusive of all charges):
To European airports: Rs.80 to Rs.110 per kg.
To American and Canadian airports: Rs.100 to Rs.140 per kg.
As like sea shipments, mostly all the air shipments will have transshipment. If the goods
to be air shipped from a major airport to a major airport where there are direct cargo
flights available, then only the shipment will go by a single flight.
The air charges of the leading airlines are higher than small airlines. As the leading
airlines will use only their flights, they will be prompt in their connections and timings.
So we can be sure of the prompt delivery.
As the small airlines use the flights of other airlines, there is a chance of delaying due to
poor connections of their flights. Hence the shipment will be delayed. But the air charges
are lesser than leading airlines. We can negotiate the charges with these smaller airlines.
If we have enough time and if we don’t have problem of this delay, we can use smaller
airlines.
As the freight charges are very high, most of the shipments will go by sea only. Only in
case of the shipment is delayed or of urgent needs, the goods have to be sent by air.
Multimodal transport:
It is the combined transport of different modes of transport. Some times, we have to send
the consignment by Sea + Air. Some times by Sea + Air + Road. In these cases, the
forwarding agent will arrange all the connections and entire transports. Bills of Lading
and Airway bills will be issued accordingly.
Calculation of the charges:

FOB terms:
Though the delivery term is FOB, we have to bear the local transport to the port, loading
& unloading, customs clearing charges, stuffing charges, documentation charges, etc. It
will come about Rs.1.00 to Rs.2.00 per garment depending on the distance to the port,
volume of goods, etc.
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C&F terms:
Based on the above details regarding C&F terms, the charges will come about Rs.4.00 to
Rs.6.00 per garment depending on the volume of goods, distance between ports, routing,
etc.
CIF terms:
The insurance charges are to be added with the above C&F charges. The insurance
premium is calculated at 0.02% of the total value of goods. When we consider the value
of goods, this charge is very nominal. Hence CIF charges are almost the same as C&F
charges. But we should not forget to make the insurance cover.
GARMENT COSTING
Now we have reached the very important stage which is ‘the costing’. Costing is the
deciding factor of the prices and the important thing to be followed in all important stages
like purchase, production, marketing, sales, etc.
Very good knowledge and experience is very much essential for doing successful
marketing and sales. Also update knowledge about everything related to garments, is
essential to make perfect costing.
Costing includes all the activities like purchase of raw materials and accessories, knitting
fabrics, processing and finishing of fabrics, sewing and packing of garments, transport
and conveyance, shipping, over heads, banking charges and commissions, etc.
To do perfect garment costing, one must know about all these activities thoroughly about
their costs, procedures, advantages and risk factors. Also he must know how to solve the
problems when occurred and to take suitable alternate decision immediately in time.
We must be aware that there are always fluctuations in the costs of raw materials and
accessories, charges of knitting, processing, finishing, sewing and packing, charges of
transport and conveyance. Hence we must have update knowledge about the latest prices
and charges, latest procedures, methods and quality systems, market prices and
availability, transportation (road, sea, air) and freight charges, etc.
We must remember that the quality depends on price; price depends on quality. Each
product will have different price according to its quality. We do not manufacture only
one quality of garments. Also we manufacture the garments not only for one customer.
We manufacture different garments to different customers who expect different qualities
of garments at different price levels. Hence we can not follow the same costing for all the
customers. While we do the garment costing, the customer’s price level, quality &
quantity and payment terms, to be taken into consideration.
Due to the above practical reasons, here it is not possible to clearly define the exact
costing. But here we will discuss about the procedures of making costing thoroughly.
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The method of making costing will vary from style to style. As there are many different
styles in garments, it is not possible here to discuss about all the styles. Hence let us take
some following styles as examples which are in regular use.
1. Men’s Basic T shirts,

2. Men’s Printed Polo shirts,
3. Ladies Night dress,
4. Men’s Pyjamas,
5. Men’s Solid Pique Polo shirts,
6. Ladies yarn striped T shirts (Feeder stripes)
7. Boys yarn striped T shirts (Engineering stripes)
Based on these methods, costings can be made for other styles too. Let us see them in
detail now.
To make the garment costing, we have to find out following things.

1. Fabric consumption.
2. Gross weight of other components of garment.
3. Fabric cost per kg.
4. Fabric cost per garment.
5. Other charges (print, embroidery, etc.)
6. Cost of trims (labels, tags, badges, twill tapes, buttons, bows, etc.)
7. CMT charges
8. Cost of accessories (hangers, inner boards, polybags, cartons, etc)
9. Cost of a garment.
10. Price of a garment.
FABRIC CONSUMPTION:
Garment prices are mainly based on the fabric consumption. Hence we must pay more
attention to find out the fabric consumption more accurately or closely. It needs sound
knowledge and good practical experience to find out the fabric consumption. Let us
analyse here how to make this calculation.
As the knitted fabrics are knitted by the circular knitting machines, the fabrics will be in
tubular form only. Here we are going to see the garments which are made in 100%
Cotton fabrics in tubular form.
To work on the prices exactly, we must have full measurements of the garment. But
compulsorily, we must have the measurements of Chest, Body Length and Sleeve
Length.
The garments are to be made in many sizes to fit for everybody. Generally they are in the
Sizes Small (S), Medium (M), Large (L), Extra Large (XL) and Double Extra Large
(XXL). The quantity ratio or assortment can be any one of the following approximate
ratios.
S : M : L : XL : XXL :: 1 : 2 : 2 : 2 : 1
S : M : L : XL : XXL :: 1 : 1 : 2 : 1 : 1
S : M : L : XL : XXL :: 1 : 2 : 3 : 2 : 1
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As the price is the same for all these sizes of garments, we must take the centre size
Large (L) for our average calculation. Generally the quantity of L size will be higher or
equal to the quantity of each of other sizes.
Some buyers may ask for sizes S – XL, S – XXL, M – XL or M – XXL in different
quantity ratio. In any case, we have to calculate based on the measurements of the centre
size.
We have to remember that some countries are measuring the garments in Inches and
some other countries measure in Centimeters. USA, Canada, Australia are measuring in
Inches. Asian and European countries are measuring in Centimeters.
The garment measurements for USA, Canada and Australia are bigger than European
measurements. Even in Europe, the German measurements are slightly bigger than other
European countries’ measurements.
To find the fabric consumption, if the garment measurements are in Inches, they have to
be converted into Centimeters. 1 Inch = 2.54Centimeters.
As we discussed earlier, the garment quality is mainly based on the fabric weight (GSM).
The consumption of fabric is also based on GSM. If the GSM is lesser, the consumption
will be lesser. If the GSM is higher, the consumption will also be relatively higher.
As we have seen earlier, GSM is Grams per Square Metre. That is, weight of the fabric of
1 square meter (which is the same as 10,000 square centimetres). In other words, if the
area of the fabric is 10,000 sq.cms, then the weight of the fabric is 1 GSM. Hence to find
out the fabric weight of the required dimension, we have to follow the below procedure
step by step.
TRIAL COSTING NO.1
MEN’S BASIC T SHIRTS (FOR EUROPE):
Enquiry No.: 3333 Style Ref: AAAA
Description: Men’s Basic T shirt – Short sleeves – 100%Cotton 140GSM Single Jersey –
1x1 rib at neck – Solid dyed – Light, Medium & Dark colours in equal ratio –
Label: Woven main label mentioning brand name and size to be stitched at centre neck.
Polyester printed wash care label to be stitched at inside left bottom 10cm above hem.
Hang tag: Only Brand name printed tag. (No style number or no size is needed to print).
Polybag: Each garment to be packed in to an individual polybag.
Sizes: S, M, L, XL, XXL
Ratio: 1 : 2 : 2 : 2 : 1
Packing: Solid colour packing: 8 pcs in assorted sizes to be packed in a master bag.
6 master bags (8 x 6 = 48 pcs) in an export carton.
Shipping Marks: To be printed on both length side of carton.
Export carton: 7 ply 120GSM Virgin corrugated – sea worthy.
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Cartons are to be strapped with 2 nylon straps.

Quantity: 1 x 20’ container. (22,000 pcs).
Measurements in Centimeters:
Size: L
Chest = 60 cms.
Length = 78 cms.
Sleeve Length = 24 cms.
Neck rib width = 3 cms.
Hem = 3 cms.
We must know that these are the measurements of a finished garment. Patterns are
generally made with the seam allowance and cutting allowance.
Hence Body length and sleeve length will have allowances for the hem and shoulder
sewing. Bottom hem and sleeve hem are normally 3cm. Hence 4 to 5cm to be added with
body length and 4 to 5 cm to be added with sleeve length. For shaping and for allowance
of neck seam and shoulder seam another 2 to 3 cm to be added with body length & sleeve
length separately.
Generally, 12 cm is added with the total of body length and sleeve length.
That is, (Body length + Sleeve length + 12 cm)
We knit the fabrics in tubular form only. Due to unavailability of suitable diameter
machines or due to some other practical reasons, the finished fabric may have more width
than required. In case, if we are unable to control this, this full width of fabric is to be
taken for our calculation. For example, if we need 61cms finished diameter fabric as per
the patterns, we may not get fabric exactly with 61cms. It may have 2 or 3cm extra width.
That is, 63 or 64cms.
Even if we assume that we can get the finished fabric with exact required width, 2 to
3cms to be added for seam allowance.
Hence due to either way, for solid fabrics and normal fabrics like Jersey, Pique &
Interlock, 2 to 3cm to be added with the chest measurement. This allowance of 2 to 3cm
is to be added with the chest measurement.
As the fabric is in tubular, we are multiplying the fabric Area into 2. Thus, we can find
out the fabric consumption with the following formula.
Consumption
= (Body length + Sleeve length + allowance) X (Chest + allowance) X 2 X GSM
10000
= (70 + 24 + 12) X (60 + 3) X 2 X 140

10000
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= (106) X (63) X 2 X 140

10000
Body & sleeves: 187 grams.

Neck rib : 10 grams.
Gross weight : 197 grams. (0.197 kg)
So the fabric consumption per garment is 197 grams.
FABRIC CONSUMPTION OF OPEN WIDTH FABRICS (SYNTHETIC):

As we had seen earlier (regarding Heat setting), though the synthetic fabrics and blended
fabrics are made by circular machines, they have to be slit opened to do heat setting. So
the patterns have to be made according to the open width fabrics. And the consumption of
these blended fabrics is to be calculated based on their possible width.
All knitted garments made by either natural fabrics (cotton) or synthetic fabrics are based
on GSM. In other words, the garments are based on weights. Hence the fabric
consumption is always to be calculated in weights – no matter the finished fabrics are in
tubular form or open width form.
Let us see how to find the consumption of open width fabric. Let us assume that
according to the patterns, the fabric is required to have either 50” or 62” width. We have
to see whether these two widths are possible to achieve. If they are possible, then we have
to find out by which fabric width, we will have lesser wastage and lesser fabric
consumption. At the same time, we should remember that the front body, back body and
sleeves of one garment are to be cut as close as possible, to avoid shade variation.
Let us calculate for 50” width fabric. Let us assume that the front and back body is to be
cut side by side and the sleeves are to be cut below the bodies. In this case, we can find
the fabric consumption by using following formula.
Let us assume following are the measurements.

Chest = 60 cms.
Length = 78 cms.
Sleeve Length = 24 cms.
Armhole circumference = 56 cms.
Sleeve open circumference = 40 cms.
Let us take the GSM is 140.
We have to remember that the measurements are to be converted into centimeters. The
fabric width is 50” = 127cms.
Consumption
= (Body length + sleeve length + allowance) X (Fabric width) X GSM
10000
= (78 + 24 + 12) X (127) X 140

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10000
= (114) X 127 X 140

10000
= 203 grams.
If we want to know the fabric requirement of one garment in terms of length, we can see
that it will be 1.14 mtrs of 50” width.
Let us calculate the same for 62”. Let us assume that front body and back body are cut
one by one on left side and the sleeves are cut on sides on right side. Then we will have
to calculate as below.
Consumption of a garment = Body fabric consumption + sleeve fabric consumption
= (Body length + allowance) X 2 X (Chest + allowance) X GSM

10000
+ (full armhole + full sleeve open + allowance) X (sleeve length + allowance) X GSM
10000
= (78 + 8) X 2 X (60 + 3) X 140 + (56 + 40 + 3) X (24 + 4) X 140

10000 10000
= (86) X 2 X (63) X 140 + (99) X (28) X 140

10000 10000
= 152 + 39
= 191 grams.
Here we see that 62” fabric width will have lesser consumption and less wastage. So we
can prefer for 62” than 50” width.
Thus, among the possible widths, we have to select the suitable width, according to the
patterns of that particular style of garment.
When we cut the fabric in open width form (lay cutting), we have to be sure of cutting in
wales direction perfectly. If the sleeves or other parts are not cut on wales direction, the
garment will have spiral effect which is not acceptable.
This is the same procedure for the natural fabrics (cotton) if they are in open width form.
As we had seen earlier, the natural fabrics are needed to be slit opened, only if they are all
over printed on open width form.
GROSS WEIGHT & NET WEIGHT:

The above weight is the Gross Weight of Fabric. It means, the weight of the fabric bits
cut in tubular form without taking shapes is called Gross weight. This is the consumed
fabric for the particular garment. Hence costing is to be made as per this gross weight.
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The weight of the cut pieces after taking the shape according to the pattern is called Net
Weight of Fabric.
FABRIC COST PER KG (In Rs):

Light colours Medium colours Dark colours
34’s combed yarn = 135.00 135.00 135.00
Knitting charge = 8.00 8.00 8.00
Dyeing charge = 35.00 45.00 65.00
Compacting charge = 6.00 6.00 6.00
184.00 194.00 214.00
Fabric wastage @ 5% = 9.20 9.70 10.70
Fabric cost per Kg = 193.20 203.70 224.70
FABRIC COST PER GARMENT (In Rs):

Fabric cost per garment = (Fabric cost per Kg) X (Gross weight of fabric in grams)
1000 grams
For Light colours = 193.20 X 197

1000
For Light colours = 38.06 (Round off: Rs.38.00)
Likewise, let us work for Medium & Dark colours.
For Medium colours = 203.70 X 197

1000
For Medium colours = 40.13 (Round off: Rs.40.00)
For Dark colours = 224.70 X 197

1000
For Dark colours = 44.27 (Round off: Rs.44.25)
Light colours Medium colours Dark colours

Fabric cost per garment = Rs. 38.00 40.00 44.25
OTHER CHARGES (Print, embroidery, etc):

For this style (Basic T shirt), there is no need of print or embroidery. So there are no
charges.
COST OF TRIMS (zippers, buttons, elastic, ropes, twill tapes, badges, labels, tags,
bows:
The accessories which are attached to the garments are called Trims.
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Now we have taken Men’s Basic T shirts, as example. Let us see what are the trims
required for this style. We require following things.
1. Labels – Woven main label & Polyester printed label.
2. Hang tag – Normal (not a special one).
Let us see the cost of these things.

Labels: Woven main label: Small size (2.5cm width x 7cm length): Rs.0.35
Polyester printed wash care label: single colour print: Rs.0.10
Hang tag: Rs.0.40
So the total cost of trims is Rs.0.85 per garment.
CMT CHARGES:
As we see earlier, the CMT charge for Men’s Basic T shirt is Rs.10.00 per garment.
COST OF ACCESSORIES (hangers, inner boards, polybags, cartons, etc):

For this Basic T shirt, let us see the costs of the required accessories.
1. Polybag - Normal (not a special one): Rs. 0.30 per garment.
2. Master polybag – Normal: Rs.2 per master polybag to contain 8 garments.
: Rs.0.25 per garment.
3. Export carton – Normal: Rs.40 per carton to contain 48 garments.
: Rs.0.80 per garment.
So the total cost of accessories is Rs.1.35 per garment.
COST OF GARMENT
Now let us sum up all the above costs and charges together as follows to find out the cost
of garment.
Light cols Medium cols Dark cols

Fabric cost per garment = Rs.38.00 40.00 44.25
Other charges (print, etc.) = -- -- --
Cost of trims (labels, tags, etc) = Rs. 0.85 0.85 0.85
CMT charges = Rs.10.00 10.00 10.00
Cost of accessories (polybags, cartons, etc) = Rs. 1.35 1.35 1.35
= Rs.50.20 52.20 56.45
Rejection of garments (commonly 3%) = Rs. 1.50 1.55 1.70
Cost of garment = Rs.51.70 53.75 58.15
We have found out the cost of garment. We must note that this is only the cost – Not the
price.
PRICE OF GARMENT
To get the price of garment, we have to add the shipping expenses (road transport, sea
freight / air freight), profit, quota cost and commissions with the above cost of garment.
Now let us see these things in detail.
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SHIPPING CHARGES:
For our example of Men’s Basic T shirt, the delivery terms have been mentioned in the
buyer’s enquiry as ‘FOB’. So we don’t have to add sea freight. But we have to add the
local transport with the cost of garment. It may be approximately Re.1 per garment.
PROFIT:
Now we have to add our profit margin with the above costs of garments. This profit
includes the over heads (maintenance, electricity, office salary, bonus, incentives, interest
for investments, depreciation of machineries, etc) and profit margin. It will vary from
company to company depends on their size, machineries, standards, etc. For our
calculation, let us work on 15% profit margin.
COST OF QUOTA:
If the style is under Quota, then the cost of quota is to be added with this price. Anyhow,
the quota system will be removed from January 2005. But the Quota Category and
Harmonised Code Numbers will be the same as we use now.
COMMISSION:
For some orders, we will have to give commission to the agent or the mediator. It may be
1% to 5% of FOB value. We have to add this commission, if any, with the above costs of
garments.
If the terms are C&F or CIF, the agreed commission to be paid on FOB value only.
GARMENT COSTING:
Now let us come back to the buyer’s enquiry No.3333. Now we have to find out the
freight charges for the Men’s Basic T shirt which we have taken for example.
Let us recall our earlier costing.
Light cols Medium cols Dark cols

Fabric cost per garment = Rs.38.00 40.00 44.25
Other charges (print, etc.) = -- -- --
Cost of trims (labels, tags, etc) = Rs. 0.85 0.85 0.85
CMT charges = Rs.10.00 10.00 10.00
Cost of accessories (polybags, cartons, etc) = Rs. 1.35 1.35 1.35
= Rs.50.20 52.20 56.45
Rejection of garments (commonly 3%) = Rs. 1.50 1.55 1.70
Cost of garment = Rs.51.70 53.75 58.15
Now we add the local transport = Rs. 1.00 1.00 1.00
= Rs.52.70 54.75 59.15
Profit @ 15% = Rs. 7.90 8.20 8.90
= Rs.60.60 62.95 68.05
As there is no commission to be paid = ------- ------ -------
Prices of garment = Rs.60.60 62.95 68.05
Now we have to convert these prices in to USD or Euro.

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Let us convert this into USD as per the current exchange rate which is Rs.45.00 = 1 USD.
Then we will get following prices.
For Light colours : Rs.60.60 divided by 45.00 = USD 1.35

For Medium colours: Rs.62.95 divided by 45.00 = USD 1.40
For Dark colours : Rs.68.05 divided by 45.00 = USD 1.51
We understand that the quantities of Light, Medium and Dark colours are equal, as it is
mentioned in the buyer’s enquiry 3333. Hence we have to find out the average price for
the above prices. It is USD 1.40 per pc.
Some Tips:
For easy reference, for the Men’s Basic T shirts of medium colours, regular packing and
ratio, the approximate price can be remembered as follows.
For 140GSM – USD 1.40 FOB.
These are approximate prices only. According to the measurements, packing methods,
ratio, quantity and specifications, the prices will differ.
Informing Prices:
When quoting our prices to our buyer, we have to inform like this.
- Complete description (as per our calculation) to be mentioned.
- If we made any change in buyer’s details, it has to be mentioned.
- If we expect any price hike in near future, we can mention the validity for our
prices.
- Quota category to be mentioned.
- Delivery terms to be mentioned. FOB / C&F / CIF.
If the terms are C&F and CIF, it is better to mention as C&F / CIF By Sea.
- If the commission is added, it has to be mentioned.
Now for the buyer’s enquiry 3333, we can quote the price to buyer as follows.
Enquiry Style No. Description Price / pc

3333 AAAA Men’s Basic T shirt – Short Sleeves –
100% Cotton 140GSM Single Jersey –
1x1 rib at neck – solid dyed –
Light, Medium, Dark colours in equal ratio –
Sizes: S, M, L, XL, XXL.
Quantity: 20,000 pcs.
Quota Category: 4 USD 1.40
Pls note the above prices are FOB.
If we give the prices to the buyer in the above format, it will be clear for him. Also it will
be clear for our reference.
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TRIAL COSTING NO.2
MEN’S ALL OVER PRINTED POLO SHIRTS (FOR CANADA):
Enquiry No.: 4444 Style Ref: BBBB
Description: Men’s Polo shirt – Short sleeves – 100%Cotton 190GSM Single Jersey –
All over printed on Offwhite base – 50% to 60% print coverage - Pigment print with soft
hand feel – Flat knit collar with raised tipping – 3 buttoned placket – Half moon patch –
Side slits – self fabric neck tape - Hanger pack.
Label: Woven Brand label + size label to be attached to inside half moon patch.
Polyester printed wash care label to be stitched at inside left bottom 4” above hem.
Hang tag: Brand name printed tag. Style No, Size, Colour to be printed on back side. To
be attached with second button with a silk rope.
Price tag: Will be supplied by buyer. To be attached with second button with hang tag.
Hanger: Plastic hanger with logo embossed + size marker. (Pls find the attached details).
Polybag: Hanger polybag with Style No., Size, RN no., safety instructions printed.
Ratio: 1 : 3 : 4 : 3 : 1
Packing: Solid colour.12 pcs in assorted sizes to be packed in an export carton.
Measurements in Inches:
Size: L
Back length = 30.5
Chest Circumference = 48
Sweep = 48
Across shoulder = 21.5
Armhole circumference = 23
Sleeve length from centre back = 21.5
Cuff circumference = 16.25
Cuff opening = 14.25
Collar neckline circumference = 17.5
Collar height = 2.75
Collar point = 2.75
Collar spread = 4.5
Placket length =7
Placket width = 1.5
For your reference, the full measurements are given here.
Let us recall the steps once again.

1. Fabric consumption.
2. Gross weight of all parts of garment.
3. Fabric cost per kg.
4. Fabric cost per garment.
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5. Other charges (print, embroidery, etc.)

6. Cost of trims (labels, tags, badges, twill tapes, buttons, bows, etc.)
7. CMT charges
8. Cost of accessories (hangers, inner boards, polybags, cartons, etc)
9. Cost of a garment.
10. Price of a garment.
Remember, the measurements in inches to be converted into Centimetres.

Chest (circumference) = 48 inches
Body length = 30.5 inches
Sleeve length (from centre back) = 21.5 inches
Chest circumference is 48 inches. It should be divided into 2 to get ½ Chest. So it will be

24 inches. That is, 61cms. As this is all over print program, then the print wastage on
sides will be about 2 inches (5cm) average. Also the allowance for cutting and stitching is
to be added which is about 2 cm. So the chest for calculation will be 61 + 5 + 2 = 68cm.
Body Length is 30.5”. That is 77.5cm. As this is all over print program, there will be
some extra length is needed to straight the print design. 4 cm is to be added with body
length. So the body length for calculation will be 77.50 + 4 = 81.5 cm.
Sleeve length from centre back is 21.5inches. For our calculation, we need the sleeve
length from the shoulder point. If we deduct ½ shoulder length from centre back sleeve
length, we will get sleeve length from shoulder point. That is,
Sleeve length from shoulder point = CB Sleeve length – ½ shoulder length.

= 21.5” – ½ (21.5”)
= 21.5” – 10.75”
= 10.75”
= 27.3 cm
The allowance for cutting and sewing for both body length & sleeve length can be 12cm.
Now let us do the calculation.

Consumption:
10000
= (81.5 + 27.3 + 12) X (68) X 2 X 190

10000
= (120.8) X (68) X 2 X 190

10000
Body & Sleeves: 312 grams.

Half moon patch: 15 grams.
Placket : 15 grams.
Collar : 40 grams.
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Even though the collar is not printed, for calculation, it can be considered as printed. As
the collar is to be dyed into dark colour, the cost will be approximately the same as
printed.

24’s combed yarn = 120.00
Knitting charge = 8.00
Dyeing charge = 30.00
Printing charge = 50.00
Fabric enzyme wash = 15.00
Open width compact = 12.00
235.00
Fabric wastage @ 10% = 23.50
Fabric cost per Kg =Rs.258.50

1000 grams
= 258.50 X 382
1000
Fabric cost per garment = Rs. 98.75
COST & PRICE OF GARMENT (In Rs):

Other charges (print, embroidery, etc.) = --
Cost of trims (labels, tags, rope, etc) = Rs. 2.50
CMT charges = Rs. 18.00
Cost of accessories – Hanger + sizer = Rs. 5.00
– Hanger polybag = Rs. 3.00
– Carton, packing materials = Rs. 2.00
Local freight charges + shipping expenses = Rs. 2.00
= Rs.131.25
Rejection of garments (commonly 3%) = Rs. 3.95
Cost of garment = Rs.135.20
Profit & overheads @ 15% = Rs. 20.30
Price of garment = Rs.155.50
That is the FOB price is USD3.45 per pc.
TRIAL COSTING NO.3
LADIES NIGHT DRESS (FOR EUROPE):

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Enquiry No.: 5555 Style Ref: CCCC
Description: Ladies Night Dress – Short sleeves – 100%Cotton 140GSM Single Jersey –
Solid dyed – Pastel colours – Plastisol print in chest – Round neck – binding with the self
fabric.
Label: Woven Brand label + size label to be sewn at centre neck.
Polyester printed wash care label at inside left bottom 10cm above hem.
Hang tag: Brand name printed tag. To be attached with the main label.
Price tag: Will be supplied by buyer.
Polybag: Each pc in to an individual polybag with style no., size and warning instructions
printed.
Sizes: S, M, L, XL.
Ratio: 1 : 2 : 2 : 1
Packing: Solid colour.24 pcs in assorted sizes to be packed in an export carton.
Terms: C&F Rotterdam port.
Measurements in Cms:
Size: L
Chest = 52
Waist = 60
Bottom sweep = 75
Body length = 110
Sleeve Length = 20
Let us do this directly as an exercise.
Consumption:
10000
= (110 + 20 + 12) X (75 + 2) X 2 X 140

10000
= (142) X (77) X 2 X 140

10000

Neck piping : 10 grams.

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Dyeing charge = 50.00
Compacting = 6.00
199.00

1000 grams
= 209.00 X 316
1000

Other charges – chest printing = Rs. 6.00
Cost of trims (labels, tags, etc) = Rs. 2.00
Cost of polybags, carton, packing materials = Rs. 3.00
Local freight + sea freight + expenses = Rs. 5.00
= Rs. 94.00
Cost of garment = Rs. 97.00
That is, the C&F price is USD2.50 per pc.

When giving this price to buyer, it is better to mention as ‘Price USD2.50 C&F
Rotterdam By Sea’.
TRIAL COSTING NO.4
MEN’S LONG PYJAMAS (FOR EUROPE):
Enquiry No.: 6666 Style Ref: DDDD
Description: Men’s Long Pyjamas - 100%Cotton 240GSM Interlock – Elastic waist band
with DTM rope – with side pockets – without fly – Brand patch label to be stitched at
front centre outside waist - 1x1 rib at bottom legs - Solid dyed – Black, Navy and Grey
Melange – Equal quantity ratio.
Label: Woven Brand label with size indication to be inserted at inside centre back waist.
Polyester printed wash care label to be inserted near main label.
Hang tag: Brand name printed tag. To be sewn at front waist.
Polybag: Each pc in to an individual polybag with style no., size and warning instructions
printed.
Sizes: S, M, L, XL, XXL.
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Ratio: 1 : 2 : 3 : 2 : 1
Packing: Assorted Colours + assorted sizes.
1 assortment x 3 colours per carton. 9 pcs x 3 = 27 pcs per carton.
Terms: FOB
Size: L
Waist relaxed = 50
Waist extended = 58
Waist band width = 4
Outer length incl waist band = 88
½ Thigh = 27
½ Seat = 58
Front rise incl waist band = 24
Back rise incl waist band = 31
Inseam = 62
Leg rib height = 5
Before making the costing, let us see how to find the fabric consumption.
There are 2 ways. If we have the measurements of ½ seat and outer length, it is easier by
using following formula.
Consumption = (1/2 seat + allowance) X (outer length + allowance) X 2 X GSM

10000
= (58 + 4) X (88 – rib height + 8) X 2 X 240
10000
= (62) X (88 – 5 + 8) X 2 X 240

10000
= 62 X 91 X 2 X 240
10000
Consumption = 270 grams.

2 Pockets = 70 grams
Leg rib = 20 grams
Total = 360 grams
If we don’t have ½ seat and outer length measurement, we can find consumption by using
following formula. For using this formula, we must know the measurements of thigh,
back rise & inseam.
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We have to work prices with the largest measurements. Width wise, the seat is the largest
measurement. But we don’t know the seat measurement. We know only thigh
measurement. So by multiplying ½ thigh measurement into 2, we get one full thigh
circumference measurement. In this case, we have to add 4 cm with the full thigh
measurement to get approximate seat measurement.
Consumption = (full thigh circumference + 4cm + allowance) X (backrise + inseam –

5cm due to curve – leg rib height + allowance) X 2 X GSM
10000
= (54 + 4 + 4) X (31 + 62 – 5 - 5 + 8) X 2 X 240

10000
= (62) X (91) X 2 X 240

10000
Consumption = 270 grams

2 Pockets = 70 grams
Leg rib = 20 grams
Total = 360 grams
‘S’ program and ‘S’ cutting:

For the long pants and shorts, if we cut the fabrics in regular method, the wastage will be
more. Hence if the program is Solid program, we can cut the fabrics by marking one leg
in the up direction and the other leg in the opposite down direction and by keeping them
as close as possible. This cutting style is called ‘S’ cutting. By this way, we can minimise
the wastage. By doing like this, we can quote prices more accurately, reasonably and
competitively.
We must remember that this ‘S’ cutting is possible only for Solid programs and not
possible for all over print programs. If we use ‘S’ cutting for all over print programs, the
print direction will be opposite and contrast between legs. This is not acceptable. For
some flower design prints or mixed design prints for which maintaining direction is not
needed, we can use ‘S’ cutting.
Let us continue the costing.

Dyeing charge (average) = 60.00
Compacting = 6.00
214.00
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1000 grams
= 224.70 X 360
1000

Elastic 4cm = Rs. 4.00
Waist rope = Rs. 1.00
Woven patch label = Rs. 0.60
Cost of polybags, carton, packing materials = Rs. 3.00
Local freight + expenses = Rs. 2.00
= Rs.108.50
That is, the FOB price is USD2.85 per pc.
TRIAL COSTING NO.5
MEN’S PIQUE POLO SHIRTS (FOR EUROPE):
Enquiry No.: 7777 Style Ref: EEEE
Description: Men’s Pique Polo shirt – Short sleeves – 100%Cotton 220GSM Pique – Half
moon patch – Flat knit collar & cuffs – Small logo embroidery at chest – 3 horn buttoned
placket – Side slits with DTM twill tape – DTM twill tape at neck.
Solid dyed – 60%White, 20%Black, 20%Grey Melange.
Label: Woven Brand label to be attached at centre of neck.
Woven Size + wash care label is to be attached at neck near main label.
Hang tag: Brand name printed tag. Style No, Size, Colour to be printed on back side. To
be attached with main label.
Price tag: Will be supplied by buyer. To be attached with main label.
Polybag: Individual polybag with Style No., Size, and warning instructions printed.
Ratio: 1 : 2 : 3 : 2 : 1
Packing: Solid colour. 4 assortments x 9 pcs = 36 pcs to be packed in an export carton.
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Size: L
½ Chest = 58
Back length = 75
Sleeve length including cuff = 24
Sleeve length for calculation will be 24 – 3 = 21cm.
Consumption:
10000
= (75 + 21 + 12) X (58 + 3) X 2 X 220

10000
= (108) X (61) X 2 X 220

10000
Body & Sleeves : 290 grams.

Half moon patch: 15 grams.
Placket : 15 grams.
Collar : 40 grams.
Cuffs : 40 grams.

Dyeing charge (average) = 45.00
Compacting = 6.00
196.00

1000 grams
= 205.80 X 400
1000

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Embroidery = Rs. 3.00

Twill tape = Rs. 1.00
Polybag, carton, packing materials = Rs. 2.00
= Rs.110.30
TRIAL COSTING NO.6
LADIES YARN STRIPED T SHIRTS (FOR EUROPE):
Enquiry No.: 8888 Style Ref: FFFF
Description: Ladies T shirt – Short sleeves – 95%Cotton / 5%Elastan (Lycra) 1x1 Rib
230GSM – Yarn dyed Feeder stripes (3cm repeat width) – Self fabric binding neck- 4
colour combinations.
Label: Woven Brand label at neck. Polyester printed care label.
Hang tag: Brand name printed tag.
Polybag: Individual polybag with Style No., Size and warning instructions printed.
Sizes: S, M, L, XL
Ratio: 1 : 2 : 2 : 1
Packing: 4 combinations x 6 pcs assortment = 24 pcs to be packed in an export carton.
Quantity: 7,200 pcs per combination.
Size: L
½ Chest = 55
Back length = 67
Sleeve length = 18
As this is yarn stripes style, the cutting allowance for body length and sleeve length will
be more. That is 15cm.
Consumption:
10000
= (67 + 18 + 15) X (55 + 5) X 2 X 230

10000
= (100) X (60) X 2 X 230

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10000

Neck piping : 10 grams.

30’s dyed yarn – 250 x 95% = 237.50
Elastan (Lycra) – 1200 x 5% = 60.00
Washing charge = 5.00
Compacting = 6.00
338.50
Fabric cost per Kg = 372.35

1000 grams
= 372.35 X 286
1000

Fabric cost per garment = Rs.106.50
Polybag, carton, packing materials = Rs. 2.00
= Rs.127.50
TRIAL COSTING NO.7
BOYS YARN STRIPED T SHIRTS (FOR EUROPE):
Enquiry No.: 9999 Style Ref: GGGG
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Description: Boys T shirt – Short sleeves – 100%Cotton Jersey 150GSM – Yarn dyed
Engineering stripes – 1x1 rib neck with Elastan (Lycra) - 3 colour combinations.
Label: Woven Brand label at neck. Polyester printed care label.
Hang tag: Brand name printed tag.
Hanger: Basic plastic hanger with metal hook.
Polybag: Individual polybag with Style No., Size and warning instructions printed.
Sizes: 92, 98, 104, 110, 116, 122
Ratio: 1 : 2 : 3 : 3 : 2 : 1
Packing: 3 combinations x 12 pcs assortment = 36 pcs to be packed in an export carton.
Quantity: 2400 pcs per combination x 3 = 7,200 pcs total.
Size: 110
½ Chest = 37
Back length = 48
Sleeve length = 15
Here we have to note that this is engineering stripes style. As the stripes should set on
sides and sleeves to be matched, the consumption will be more than feeder stripes. Hence
the cutting allowance for body length and sleeve length will be more. That is 20cm. (For
adult garments, this would be 25cm).
Likewise, the allowance for chest should be 6cm.
Consumption:
10000
= (48 + 15 + 20) X (37 + 6) X 2 X 150

10000
= (83) X (43) X 2 X 150

10000

34’s dyed yarn = 250.00
Compacting = 6.00
311.00
COST OF LYCRA RIB:

34’s dyed yarn – 250 x 97% = 242.50
Elastan (Lycra) – 1200 x 3% = 36.00
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Compacting = 6.00
319.50
Gross weight of Lycra rib per garment: 7 grams.

So the cost of Lycra rib per garment : Rs.2.35

1000 grams
= 342.10 X 107
1000

Lycra rib = Rs. 2.35
Hanger, polybag, carton, packing materials = Rs. 6.00
= Rs. 60.95
Cost of garment = Rs. 62.80
Price of garment = Rs. 72.20
NOTE:
The descriptions, measurements and specifications given in the above trial costings are
only for the reference of working procedures and methods of calculations.
PAYMENT TERMS
For every business, payment is the very important thing. To do safer business, we have to
be sure of getting prompt payment. We are producing the goods by spending money,
time, labour, efforts, etc. After manufacturing and exporting the goods, we have to get the
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money from the buyer in time. If there is any problem in getting payment from the buyer,
we will be in great trouble. Hence we must be very careful in payment terms.
There are different terms followed in export business. They are L/C, D/P and D/A terms.
L/C (Letter of Credit):

As this is the safest payment terms especially for the sellers, every seller prefers this L/C
terms.
After confirming the garment style, price, quantity, delivery terms, etc, the seller
(exporter) is to send the Sales Contract to the buyer. Or the buyer (importer) is to send the
Purchase Order to the seller. After signing these documents, the buyer will open the L/C
through their banker. Buyer’s bank will send the L/C to the seller’s bank by telex or
swift.
Here we have to remember that the buyer’s bank will proceed for L/C opening, only
according to the financial strength, business performance and the securities of the buyer
with their bank.
In the L/C many conditions will be mentioned by the buyer. Let us see the important
conditions and the L/C format below.
1. Opening bank address: Buyer’s bank is called the opening bank or issuing bank.
2. Form of Documentary Credit (Letter of Credit): It has to be mentioned as
‘Irrevocable Transferable’. Irrevocable means can not be cancelled. It means,
after opening the L/C, it can not be cancelled without the consent of both seller
and buyer.
3. DC No.: Issued by the opening bank.
4. Date of (L/C) opening: ---------------
5. Expiry Date and place: It is generally 12 or 15 days from the date of shipment.
This period of 12 or 15 days is given for submitting the required documents. If the
place is mentioned as the Country of Applicant (buyer), it means the documents
should reach the buyer’s bank before the mentioned expiry date. Even if we send
the documents in time, the documents may reach buyer’s bank with a delay, that
is, after this expiry date. Hence it is always safer for seller to get it mentioned the
place as the ‘Country of Beneficiary or India’.
6. Applicant (Address of buyer):
7. Beneficiary (Address of seller):
8. DC amount: It should be in the foreign currency such as USD, Euro, etc.
according to the sales contract or purchase order.
9. Percent or Amount tolerance: Normally Plus or Minus 5% is allowed in amount
& quantity. As it is not possible to ship the exact quantity, this tolerance is to be
mentioned.
10. Available with / by: It has to be mentioned as ‘(with) Any bank in country of
beneficiary’ / (by) Negotiation. It means, after submitting the documents to the
seller’s bank, the Invoice amount can be negotiated and can be credited into
seller’s account (based on the seller’s financial credit limit with the bank). If it is
mentioned as ‘Opening bank’, then the documents can not be negotiated.
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11. Drafts At: To be mentioned as ‘Sight for the full value’.

12. Drawee: It will be mentioned as the opening bank.
13. Partial shipments: It is safer for the seller to be mentioned as ‘Allowed’.
14. Transhipment: It is safer for the seller to be mentioned as ‘Allowed’.
15. Loading/Dispatch at/from: India or Any Indian port.
16. For Transportation to: Buyer’s country port (Final destination port).
17. Latest date of shipment:
18. Description of Goods: Style of garments, quota, price per garment (unit price),
quantity to be mentioned clearly. (Some times buyer will ask us to issue the
Proforma Invoice in which we have to mention all these details. In this case, in
this clause, it will be mentioned as ‘As per the Proforma Invoice No…& date…).
19. Trade terms: FOB or C&F or CIF and whether By Sea or By Air to be mentioned.
20. Documents required: Very important clause. Following documents will be
generally required.
a. Commercial Invoice - Original and 2 copies.
b. Full set (or 3/3) clean on board marine Bills of Lading plus 2 Non-
negotiable copies (in case of sea shipment). Original clean airway bill or
House airway bill consigned to the consignee (buyer) made out to the
order of issuing bank. (When we make the air shipment, we must me
careful about this clause. The airway bill has to be mentioned as ‘to the
order of issuing bank’. Then only the buyer’s bank will hold
responsibility for our documents. Otherwise, if the buyer’s bank is not
mentioned in the airway bill, the buyer may take delivery of documents
from his bank without giving any guarantee for the payment).
c. Packing List – Original and 2 copies.
d. Beneficiary’s letter – stating that one set of copy documents sent by
courier to the applicant within 3 days (or 5 days) after the shipment. With
this copy of documents, the originals of Export Certificate, Certificate of
Origin, GSP Form A, Visa to be sent to buyer by courier. (These
documents will vary from country to country and from quota to non-quota.
Buyer will need these original export documents soon after the shipment is
made which enable him to get the import license from the buyer’s country
authorities. Without the import license, the buyer can not clear the goods
from the port. To avoid the demurrage charges at the buyer’s port, it is
essential to apply and to get the import license well in advance before the
vessel reaches the buyer’s port).
e. Copies of Export Certificate, Certificate of Origin, GSP Form A, Visa, etc.
f. Original Insurance policy – in terms of CIF. (The insurance to be made for
the account of buyer generally for the value of 105% or 110% of the value
of goods. It means if there is any damage or theft or loss, the buyer can
claim by himself for himself).
g. Inspection Certificate (if any) - issued by the buyer’s agent or buying
office nominated by the buyer or by any third party testing organization.
21. Additional conditions: General conditions like discrepancy charges, documents
dispatch instructions, transferring conditions, etc., will be mentioned here. These
conditions to be followed promptly to avoid the discrepancy charges and
deduction of payment.
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22. Details of charges: It is generally mentioned as ‘All charges outside country of

issue for account of beneficiary / exporter’.
23. Period of presentation: Within 15 or 21 days after the date of shipment but within
the validity of the credit. (It means we have to submit the complete documents to
our bank as per this L/C conditions before the expiry date of this L/C).
24. Confirmation instructions: As the L/Cs are transmitted by telex or swift, after
receiving this L/C, our bank does not have to wait for any other confirmation of
this L/C. So this clause will always be mentioned as ‘Without’.
25. Information to presenting bank: It is the information given by the opening bank to
our bank about making the payment.
26. Bank to bank info: It is the information given by the opening bank to our bank
about the transfer of L/C.
L/C amendments:
After receiving the L/C, the exporter should read all the L/C conditions thoroughly word
by word. There may be some mistakes, changes or differences in address, description,
price, amount, shipment date, validity extension, documents clauses or anything else
which are against our earlier acceptance. In this case, the exporter should inform these
differences clearly to the buyer and should ask him to change them in the L/C. This is
called L/C amendment. Accordingly the buyer will ask his bank to issue the amendment.
Our bank will receive the L/C amendment by telex or swift. This amendment should be
considered as the integral part of the L/C. Some times, the amendments are made several
times.
We have to remember that the buyer’s bank will charge the exporter for each amendment.
This amount would be deducted when they make the payment for the bills. To avoid
these amendment charges, before opening L/C, it is always better to get the L/C
application copy from the buyer. Each buyer will follow different L/C conditions and
documentation according to their working systems and convenience. Hence we have to
be careful in accepting their conditions before commencing their orders.
Importance of B/L and Airway Bill:

We have to remember that the buyer can clear the goods from his port or airport, only
with B/L or Airway bill. Without these documents, he can not clear the goods from his
customs. So the B/L and Airway bill are very valuable documents. As we have to be
careful of these important documents, let us see the importance and procedures of them.
B/L:
As we see above, B/L is issued by shipping company or shipping agent or forwarding
agent. Though we call it in singular as Bill of Lading (B/L), it is a set of following
originals and copies.
- B/L Originals (Negotiable documents) – 3 Nos.
- B/L Copies (Non-negotiable documents) – 4 or 6 or more Nos.
Only the originals have got value. Hence they are very important.
Non-negotiable documents are having no value. They are only the copies.
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There will be 3 Original B/Ls (Bills of Lading). It is called Negotiable documents. These
3 original B/Ls are called ‘FULL SET OF B/L’ or ‘3/3 B/L’. With these original B/Ls
only, buyer can clear the goods. We must be aware that buyer can take delivery of goods
with only one original B/L.
Hence we must be sure of sending ‘Full set of B/L’ only through the bank. Some buyer
may mention in the L/C to submit 2/3 B/L and the balance 1/3 B/L to send by courier. If
we agree to this and if we send 2 original B/Ls through bank and 1 original B/L through
courier, the buyer will take delivery of the goods by showing the one original B/L which
we sent by courier. This one original B/L is enough for him to clear the goods. Already
he could have all the other copies of documents. So he will not need our other documents
which we sent through the bank. Hence there is no need for him to make payment to get
the bank documents. Though we were careful in production, quality, pricing,
documentation, etc., as we sent one original B/L by courier, we don’t get the payment. In
this case, we can approach International Arbitrary Committee for the settlement of the
payment. But it is a long process which will take more time, money, stress and tension.
To avoid all these things, we must be sure of this clause in L/C. In ‘Documents required’
clause, it has to be mentioned as
‘FULL SET CLEAN ON BOARD MARINE BILLS OF LADING…………..’

OR
‘3/3 CLEAN ON BOARD MARINE BILLS OF LADING…………………….’
If is mentioned other than this, exporter should ask the buyer to make the amendment
immediately without fail. It is advised not to do business with buyers who refuse to
accept this condition.
Airway Bill:
For the air shipment the terms are different. After the air shipment, the airlines or airlines
agent will issue Master Airway bill or House Airway bill. There will be 3 airway bills
(AWBs). They are
1. Consignor’s copy (exporter’s copy)

2. Consignee’s copy (importer’s copy)
3. Consignment copy.
Consignor’s copy can be kept with the exporter.

Consignee’s copy is to be sent to the buyer.
Consignment copy will travel along with the consignment (goods).
To make sure of the shipment and to make arrangement for taking delivery, buyers
usually ask the exporter to fax the original AWB to him.
Now the question is for sending Consignee’s copy to the buyer. We have to remember the
fact that the goods will reach buyer’s airport within 2 or 3 days or maximum within a
week. The buyer has to clear the goods from the airport within 3 days from the date of
arrival. After 3 days, the airport will charge for demurrage. It will be heavy amount. To
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avoid this demurrage charges, buyer has to clear the goods within 3 days from the date of
arrival.
But as per L/C condition, we have to send the original AWB through bank and it will take
more time to reach buyer’s bank. Then the buyer will be in trouble to pay the demurrage.
Besides, only due to the urgency, the goods are air shipped by spending huge amount as
air freight. So there is no meaning in keeping the goods at the buyer’s airport. In spite of
all these reasons, buyer has to produce the original AWB to take delivery of goods. To
avoid this practical problem, the buyer will get the cooperation from the airport customs
authorities. By verifying the fax copy or photo copy of AWB (which the exporter faxed
earlier after the shipment) with the original Consignment copy (which has travelled with
the goods), the customs authorities will release the goods to the buyer.
Here comes the problem for exporter. After taking delivery of goods from the airport,
buyer does not need other documents from the bank. Hence if he does not want to make
payment to the exporter, he will not clear the document from his bank and he will not
make payment to the exporter. As the documents are still with them, buyer’s bank will
not take responsible for the payment. Then, as we had seen in sea shipment above, we
have to approach International Arbitrary Committee.
To avoid this serious problem and to be on safer side, the exporter should make sure that
in the L/C, it is mentioned as follows.
‘Original clean airway bill or house airway bill MADE OUT TO THE ORDER OF
ISSUING BANK (buyer’s bank), showing master airway bill number and dispatch
date, this document credit number and NOTIFY THE APPLICANT (buyer)’.
It means in the airway bill both buyer’s bank address and buyer’s address will be
mentioned. If the buyer’s bank’s name is mentioned in the airway bill, the airport
authority will not release the goods to buyer without his bank’s confirmation or
endorsement on airway bill. Once the airway bill is endorsed by the buyer’s bank, the
buyer’s bank is responsible for the payment, whether the buyer clears the documents
from the bank or not.
We have to remember, if the bank’s name is not mentioned in the airway bill, it is not
safe for the supplier.
Documentation:
Some buyers may purposely find out some small deviation or small mistake in our
documents, in order to get the claim or discount. Hence to be on the safer side, the
exporter should take much care to prepare the documents without even a small mistake.
To be specified exactly, even commas, full stops, etc are to be taken care.
We have to fulfill all the L/C conditions and to submit all these documents exactly as per
the requirements to our bank. Then after checking and scrutinizing them, our bank will
send the documents to buyer’s bank by courier – as per the instruction given in the L/C.
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On receipt of these documents, the buyer’s bank will check and scrutinize whether all the
documents are according to the L/C conditions. If everything is OK, the buyer’s bank will
inform the buyer about their receipt of the documents. After getting the buyer’s
confirmation, the buyer’s bank will hand over the documents to the buyer and will make
the payment to our bank.
Even though the buyer’s bank makes the payment to our bank, it will reach our bank
through another bank according to the currency of this L/C. If the currency is US Dollars
and if the buyer’s bank is not in United States, then the buyer’s bank will send the
payment to the American bank. And the American bank will make the payment to our
bank. If the currency is Euro and if the buyer’s bank in not in European Union, then the
buyer’s bank will send the payment to the European bank (according to their counter
banks) and the European bank will make the payment to our bank. It is the same
procedure for other currencies also.
Due to all the above procedures and formalities, our bank will get the payment usually in
15 days from the date of dispatching the documents from our bank. We have to note that
this is the usual period, if the buyer instructs his bank to make the payment immediately
on sight of the documents at his bank. If the buyer wants to make the payment with a
delay, it will take more time for our bank to get the payment.
Different terms of L/C:

Even in L/C terms, there are different systems like At Sight L/C, 30 days L/C, 60 days
L/C, 90 days L/C, 120 days L/C, etc. Payment terms are to be discussed and to be
confirmed between the seller and the buyer during confirming the export orders and
before opening L/C.
At Sight L/C:
As per this term, the buyer / buyer’s bank has to make the payment as soon as they
receive the documents from our bank. In other words, they are making the payment at the
sight of documents. Hence it is called At Sight L/C.
Even in this term, if the buyer wants to delay the payment for any reason, he can do it.
Some genuine buyers use to instruct their bank to release the payment as soon as their
banks receive the documents and if they are acceptable as per the L/C conditions.
Some buyers will not make the payment immediately on receipt – even though the L/C is
At Sight. We must note that the documents will reach the buyer’s bank within 7 days
from the date of shipment. But the vessel will reach the buyer’s destination port around
20 to 30 days from the date of shipment. As the buyers will need the documents only to
clear the goods from the port, some buyers will ask their banks to hold the documents till
the vessel arrives in their port. In this case, in order to hold the documents for some days,
the buyer’s bank will inform our bank that there are some discrepancies in our documents
and due to this they are holding the documents and waiting for buyer’s confirmation.
We will get shock on seeing the discrepancy letter from the buyer’s bank, even though
the discrepancies are not true. As soon as we receive the discrepancy letter, we must
know from the buyer whether he is willing to pay and wants to hold the documents for a
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while or he does not want to pay our bills. If he only wants to hold the documents for a
while, then we can assume that he is waiting for the arrival of the vessel to his port.
Here we have to see a very important thing. All the L/Cs are subject to the terms and
conditions of UCP 500 (Uniform Customs and Practices of Documentary Credits 1993
issued by International Chamber of Commerce). All the importers and exporters who are
doing business on L/Cs are to follow the directions and rules made under UCP 500.
Accordingly, if the buyer wants to hold the documents for some time, he should ask
his bank to hold the documents by informing some discrepancies to the exporter’s
bank. Here comes the important thing. The discrepancies should be intimated to the
exporter’s bank within 7 working days from the date of receipt of documents. After
7 working days, the buyer’s bank can not send discrepancy letter. If the bank did
not or failed to intimate any discrepancy to exporter’s bank within these 7 working
days, the bank should honour the exporter’s bill what ever it may be. Even if the
buyer does not want to make the payment, the bank has to release the payment to
the exporter’s bank. This clause is made to the safety and advantage of the
exporters by International Chamber of Commerce.
Some times, some dishonest buyers will not make the payment immediately on sight.
They use to send the discrepancy letter first. After that he will not make the payment. The
exporter should ask him again and again by phone, fax or email to make the payment. But
these buyers will say different stories with the intention of not making the payment or to
get some discounts or claims from the exporters. They even say that they don’t want the
goods. They ask the exporters to get their goods back. As the exporters will face many
problems with their bank if the payment for their bills is not received and as there are so
much of procedures and formalities to import their goods back and as they will lose huge
money and reputation, the exporters always need to get the payment with some discounts
or claims. These dishonest buyers know these things clearly and would make the
exporters to accept discounts or claims.
Some reasonable and genuine buyers will clear the goods after making the payment. But
when they notice some real defects or deviations or quality complaints in the goods, they
will ask for some discounts or claims. If the seller is having good relationship and
understanding with buyer, the buyer will accept to adjust this claim amount in the future
orders. As these buyers are genuine, they will accept a reasonable discount or claim from
the exporters. Here we have to remember the rules of Reserve Bank of India regarding
discount or claim. It is allowed a maximum of 10% of the bill amount, if the claim is to
be settled before making the payment by the buyer. And it is allowed a maximum of 15%
of the bill amount, if the claim is to be settled after making the payment by the buyer.
This percentage is subject to be changed according to the amendment of Reserve Bank of
India.
30 days, 60 days, 90 days, 120 days L/Cs:

The L/C conditions and procedures are the same as At Sight L/C. Only difference is, in
the ‘Drafts By’ clause, it will be mentioned as ‘30 days or 60 days or 90 days or 120
days from the date of receipt of documents’. It can also be mentioned as ‘30 days or
60 days or 90 days or 120 days from the date of Bill of Lading’.
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If the L/C is ‘30 days from the date of receipt of documents’, the buyer’s bank will
release the documents to the buyer, as soon as they receive from the seller’s bank. Then
without paying the money to the bank, the buyer will get the documents and will take
delivery of goods. Then the bank will release the payment to seller’s bank after 30 days
from the date of receipt of documents.
It the L/C is ‘30 days from the date of B/L’, the buyer’s bank will release the payment to
seller’s bank after 30 days from the date of B/L.
In the same way, the other L/Cs for 60 days, 90 days, 120 days, etc, are treated and
followed.
In these terms, the buyer will take delivery of goods before making the payment. Hence
after taking delivery, he will have time to check the quality of the goods. If there is any
quality problem, buyer can claim any discount before making the payment. Hence seller
has to be double-careful about the quality and other things, at least to get the payment
without any claim.
As we have seen, At Sight L/C is much safer to the seller. If the buyer does not agree to
open At Sight L/C, the seller can prefer these 30 days or 60 days or 90 days L/Cs. Even
though the seller is getting the payment with a delay, as the buyer’s bank takes
responsibility for the payment, the seller can give preference for these 30 days or 60 days
or 90 days L/Cs next to At Sight L/C.
Revolving L/C:
Generally the L/C’s are opened for only one shipment. In this case, few partial shipments
are allowed. Also one L/C can be opened for different goods to be shipped in different
shipment dates. These are all normal L/Cs. There is another type of L/C which is called
Revolving L/C.
If there is a steady business with buyer and seller and if they have agreed for the supply
of goods continuously for a longer period, they will work on this Revolving L/Cs. By this
kind of L/C, there is no need for buyer to open several fresh L/Cs many times. This kind
of L/Cs will be automatically re-extended after its first use. The terms of L/C will be the
same for ever. But the overall maximum amount, number of renewals, validity, etc, of
this L/C is to be discussed and confirmed by buyer and seller according to their business.
D/P (Delivery against Payment or Documents against Payment):

Some buyers prefer this D/P terms because of some reasons. Let us see what they are.
1. As we have seen earlier, the buyer can get the L/C opened, only if he has financial
strength, good business performance and provision of securities with the bank. If
he does not have them, he will not have the facility to open L/C.
2. In some backward countries, a lot of tough procedures imposed in their banks.
Normally they will not open L/Cs. In some countries, the banks will ask the buyer
to deposit at least 300% of the L/C value to the bank to get the L/C opened. As no
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buyer will be ready to keep their huge money (300% of L/C amount) blocked in
the bank for 4 to 5 months, these buyers will not open L/C.
3. In this case, the buyer has to open L/C from other countries through some
financial agencies. The buyer has to pay a good amount to these agencies as their
commission and service charges.
4. Though the buyer gets L/C opened from his bank, he has to pay the bank charges
for opening L/C and proceedings.
Due to any of these above reasons, some buyers will prefer to do business on D/P terms.
In these terms, there is no need for the buyer to open L/C. But the other procedures are
the same as L/C. After the shipment, seller will send all the required documents including
B/L to buyer’s bank through his bank. On receipt of the documents in their bank, buyer
will make the payment for the bills and will get the documents from his bank.
By these terms, buyer will save his money on banking charges and other things. If the
buyer is genuine, seller will not have any problem of getting payment.
If the buyer is not genuine, then seller will face some problems in getting payment. If the
buyer opens L/C, then he has his commitment on that particular business and also the
seller gets confidence of that particular business and getting payment. But in D/P terms,
the buyer has no commitment to the seller or the bank. On the other hand, the seller does
not get confidence on business and payment. Seller has to depend on the buyer
completely for accepting the goods and making the payment. Seller can not expect any
favour or rights for the payment. So he has to double-check about the buyer’s
genuineness, honesty and reputation before accepting these terms. At the same time, the
seller has to be double-careful in making the goods in the required quality and shipping
the goods in time without any delay. Totally it is fully seller’s risk to make the business
without problem.
Buyers will place the orders to the sellers. Without getting 100% confirmation, the seller
has to proceed with his production. After the shipment of goods and after the dispatch of
documents from his bank to buyer’s bank, the seller does not have any hold. He will have
to wait for the buyer’s action.
If the buyer is dishonest and if he wants to play with the seller, he will say that he can not
sell the goods or he is not interested in the goods or his customer refuses the goods or the
poor quality of shipment samples or he will blame off season or sudden crisis in local
market, etc. Then the seller’s problem started.
As nothing can be done, the seller will continuously communicate by phone, fax and
email, with the buyer to persuade him to clear the goods. But as this buyer is not genuine,
he will not show any interest in the goods. He will drag the days purposely to put the
seller in trouble. In these days, the buyer will not communicate with the seller. Even if
the seller calls buyer’s office, the buyer would not answer his call. He would avoid the
seller completely. He would affect the seller psychologically. After 2 or 3 weeks, he will
use any of the following dialogues to the seller.
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1. I don’t like to put you into big loss. I tried with our customers. He strictly says
that he doesn’t need the goods. But I have convinced my customer somehow. But
he is ready to accept the goods at 50% price. I know this is not fair. I can not let
you down because you are my friend. Hence I said to him that this is not possible.
So I advise you to pls arrange to get back your goods. I will send your documents
back. I am sorry.
2. I can not convince my customer as he is not ready to take the goods. I understand
your problems and I will help you to solve this problem. I will try to sell this
consignment to some other customer. So pls send me another set of shipment
samples quickly. Take care that these samples should not have any mistakes.
(This is only a drama. He will not do anything with the samples).
3. I have tried my best to sell the consignment to the original customer and the other
customers too. Believe me, friend. No body is interested to take the goods. In
order to help you, I can try to sell the goods by myself. But it will take at least 2 to
3 months. If you want, I can do this help for you. Pls think it over and let me
know. If you agree for this, I will send your documents back to you. And pls
change the documents as ‘90 days D/A’ (we are going to discuss about this D/A
as the next subject) and send them back to me immediately.
Thus the seller will get frustrated and disappointed by the buyer. Due to his commitments
on this payment, the seller will get ready to get the payment with a discount or claim.
Then he would inform the buyer his willingness for discount or claim. Or he would agree
for D/A terms.
So in this term, the seller will have more risks of payment. Some times he may lose his
business too.
Some tips:
To avoid this, seller can discuss with buyer with another payment option. That is giving
some commission to the buyer for opening At Sight L/C. Some buyers will agree to open
At Sight L/C, if the seller agrees to pay 2 to 3% of FOB value as L/C commission. With
this commission, the buyer can cover his expenses of L/C opening charges, other banking
charges and bank interest. Thus both the buyer and the seller will be happy.
D/A terms:
These terms are called Documents against Acceptance or Delivery against Acceptance.
They will have different payment periods like 30days, 45days, 60days, 75days, 90days,
120days, etc.
This is almost like D/P terms. In the D/P terms, the buyer’s bank will release (the seller’s)
documents to the buyer on getting the payment from him. But in D/A terms, his bank will
release the documents to him without asking for his payment.
If the terms are mentioned as ‘60 days D/A’, the buyer’s bank will remind the buyer for
the payment only after 60 days from the date of receipt of documents. Even after this
period, if the buyer does not want to make the payment, either buyer’s bank or the seller
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can not do anything. He can delay the payment further by convincing his bank by
informing some reasons like poor quality of goods.
So this term can be used only based on the good understanding between the buyers and
the sellers.
MARKETING
For every product, Marketing is very most important. It is also called as Sales. The
person who is in charge for this valuable Marketing Department is called Marketing
Manager or Chief Marketing Executive. Some times, CEO (Chief Executive Officer)
himself will take care of Marketing. There will be assistants for him like Deputy / Junior
Marketing Managers or Marketing Executives, etc.
Though there are various assistants in various divisions / departments to assist or to help
the Marketing Managers, it is very essential for the Marketing Manager to have his own
technical knowledge and experience about all the important things of knitted garments
manufacturing and exporting. Then only he can do the marketing in a successful way.
Marketing Managers should have thorough update knowledge in Self Study, Product
Study, Market Study, Customer Study, Work Study, Costing & Pricing, Communication,
Documentation, Purchase, Shipping and Payment. Also the marketing department
controls Production, Merchandising, Sampling and Quality.
Thus we can understand that the marketing covers almost all the important things. Hence
the person who is doing marketing must have thorough knowledge in these things.
We will see these departments and activities in the coming chapters elaborately. Instead
of giving details about them, I prefer to explain in a ‘how to do’ basis.
SELF STUDY:
Before making any decision on marketing, we must know about the capacity, strengths,
weaknesses, machineries, financial strength, terms of payment, overheads, etc., of our
company.
Also we must know about our customers, commitment to customers, market situation and
general policy of our company.
Besides we must have knowledge about our working conditions, staff and workers, salary
and wages, labour laws, benefits to workers, safety & environment of factory, pollution,
etc.
Code of Conduct:
Nowadays, the overseas buyers have created their own Code of Conduct which is mainly
about Child Labour, Safety measures, Pollution, Working conditions of workers, Benefits
to workers, Hours of working, Attendance, Maternity leave for women workers, etc. Also
the buyers have formed Code of Ethics which is about corruption, bribe, preference,
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indirect approach, indecent behaviour, etc. And these buyers expect their suppliers should
follow these things strictly.
As we are the persons who are interacting with the buyers, we must have sufficient
knowledge in these things. Also we must be sure of ourselves that these things are
followed in our company.
We must be aware the buyers strategy. Because of the competition in their sales, the
buyers use to declare their commitment in their country market that their company is
working with the factories which are following below procedures. These procedures are
called Code of Conduct.
Most of the big buyers believe their responsibility towards all the thousands of people
taking part in the production of their garments. Accordingly they want to make sure that
nobody whose work is contributing to their business is deprived of their human rights, or
suffers mental or bodily harm.
Child Labour
A person younger than 15 years of age is called Child. According to the UN Convention
on the Rights of the Child, a person is a child until the age of 18. Hence the employees in
the age group 15 – 18 years are to be treated accordingly. Limits for working hours and
overtime for this age group should be set with special consideration to the workers’ low
age.
The rights of every child to be protected from economic exploitation and from
performing any work that is likely to be hazardous or to interfere with the child’s
education, or to be harmful to the child’s health or physical, mental, spiritual, moral or
social development.
Safety
Building and Fire Safety
- Workers’ safety should be a priority at all times.
- No hazardous equipment or unsafe buildings are accepted.
- The factory should have clearly marked exits and preferably emergency exits on all
floors.
- All exit doors should open outwards.
- Exits should not be blocked by cartons, fabric rolls or debris and should be well lighted.
- If emergency exits are locked, the keys should be placed behind breakable glass next to
the doors, and thus be available to all staff at all times.
- All workers should be aware of the safety arrangements in the factory, such as
emergency exits, fire extinguishers, first aid equipment, etc.
- An evacuation plan should be displayed in the factory, the fire alarm should be tested
regularly and evacuation drills to be made regularly.
First Aid
- First aid equipment must be available in each factory, and at least one person in each
department should have training in basic first aid.
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- A doctor or nurse should be available at short notice, in case of an accident in the

factory.
- The employer should pay any costs (not covered by the social security) which a worker
may incur for medical care, following an injury during work in the factory.
Workers’ Rights
Basic Rights
- All workers should be entitled to his or her basic rights.
- Bonded workers, prisoners or illegal workers should not be engaged in the factories.
- If foreign workers are employed on contract basis, they should never be required to
remain employed for any period of time against their own will. All commissions and
other fees to the recruitment agency in connection with their employment should be
covered by the employer.
- Under no circumstances the factories use corporal punishment or other forms of mental
or physical disciplinary actions, or engage in sexual harassment.
- All workers should be free to join associations of their own choosing, and they should
have the right to bargain collectively. Factories should not take any disciplinary actions
against workers who choose to peacefully and lawfully organise or join an association.
- No worker should be discriminated against because of race, gender, religion or ethnic
background.
- All workers with the same experience and qualifications should receive equal pay for
equal work.
- All workers should be entitled to an employment contract.
Wages and Working Hours

- Wages should be paid regularly, on time and be fair in respect of work performance.
- The legal minimum wages should be a minimum, but not a recommended, level.
- Weekly working time must not exceed the legal limit, and overtime work should always
be voluntary and properly compensated. Working hours per day should be only 8 hours.
- The workers should be granted their stipulated annual leave and sick leave without any
form of a remote or indirect consequence of some action.
- Female workers should be given their stipulated maternity leave in case of pregnancy.
Maternity leave is to be given for 84 working days from the date of delivery. Also after
returning back to work, she must be allowed 2 hours daily (one hour in the morning and
one hour in the evening) for milk feeding to the child up to one year of child’s age.
- Dismissal of pregnant female workers is not acceptable.
- In developing countries, it is recommended the factories to provide the workers with at
least one free meal daily.
Factory Conditions
- It is important for the workers' well-being, and for the quality of the garments, that the
factory environment is clean and free from pollution of different kinds.
- The temperature in the factory should be tolerable as a working environment, and the
ventilation should be adequate. Fans should be provided when needed.
- The lighting in each workplace should be sufficient for the work performed, at all times
of day.
- Sanitary facilities should be clean, and the workers should have access without
unreasonable restrictions. The number of facilities should be adequate for the number of
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workers in the factory. Sanitary facilities should be available on each floor, and
preferably separated for men and women.
Housing Conditions
- If a factory provides housing facilities for its staff, the requirements regarding safety
and factory conditions above regulations should be covered for the housing area too.
- All workers must be provided with their own individual bed, and the living space per
worker must meet the minimum legal requirement.
- Separate dormitories, toilets and showers should be provided for men and women.
- There should be no restriction on the workers' right to leave the dormitory during off
hours.
- Fire alarms, fire extinguishers, unobstructed emergency exits and evacuation drills in
dormitory areas to be followed importantly.
Environment
- The environment is of increasing concern globally and the factories should act
responsibly in this respect. Factories must comply with all applicable environmental laws
and regulations in the country.
- Factories should not use prohibited chemical substances or hazardous chemicals in the
production.
The developed countries are very strict in workers’ policies. Also they are against to the
bonded labour system, child labour, cruelty of labour, low wages, unsafe factories, etc.
Due to this, the big buyers are voluntarily declaring to their countries that they are not
working with the factories which are not following the above regulations.
Also these buyers are openly declaring their suppliers’ full address, contact person’s
name, contact numbers and also the factory address & contact numbers. With these
details, some times, some Social Organisations or Media Persons, from the buyers’
countries, will visit and inspect the factories without any prior intimation. If they found
that the factory is not following even any one of the regulations, they will publish in the
newspapers and will telecast in televisions in their countries. As the publics of developed
countries have very good social awareness, they will protest against the buyer’s way of
business. And the buyer’s sales and business would be affected tremendously. Then it
would be very difficult for the buyer to retain his reputation. So the buyers don’t like to
take any risk. That is why they are very strict in selecting the factories to work with.
Nowadays, the buyers give more preference for the Code of Conduct than for pricing,
quality, capacity, etc.
Policies & approaches:

A successful organisation must believe in working with a set of values rather than
manuals. Basic values include believing in people, teamwork, fast pace of working and
constant improvement. There should be ‘open door’ policy, granting all employees the
right and possibility to discuss any work related issue directly with the management. Also
the company policies must be known to every worker.
So it is our duty to study our organisation well. We must thoroughly know about our
company’s internal and external policies. This will help us always to take the right
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decisions in right time, according to our policies. That too, when we are doing marketing,
it is very essential for us.
Let us see the definition of a Human Resources Manager or Personnel Manager. He

should be the person who can be reached easily by each and every employee or worker at
any time on any occasion. Then only he will be able to understand the employees and
their rights, expectations, grudges and grievances very well. Then only he can take
appropriate, smooth and necessary action balancing the management and the workers,
whenever needed. He must develop this kind of relation with the employees and workers.
Likewise, the Marketing Manager should be the person who can be reached easily by all
the persons from all the departments at any time. There should be a cordial relation
among all the department staff. If the Marketing Manager keeps distance and forms
unnecessary formalities and restrictions in meeting him, then he will not get the clear
picture of other departments’ activities.
All the Heads should remember one thing always. The Head may be the Chairman,
Managing Director, CEO, Marketing Manager, Administration Manager, Production
Manager, Factory Manager, Department Head, Section Head, Supervisors, or even
Security Head. The Head should realise the fact that he is responsible for all the activities
in his Organisation / Department / Division / Factory / Section / Wing / etc. The Head
should realise that it is not possible for him to do all kind of works / jobs by himself. That
is the reason, the Head is having his employees, subordinates, assistants, juniors, workers,
office boys, telephone operators, securities, and even drivers to help him by sharing his
jobs. The Head should always remember the fact that without getting all these persons
help, he can not do anything by himself alone. In simple words, the Head should not
think that the subordinates are working for him; but should think that they are
HELPING him.
When a person, who is helping us, has done a mistake, we will not get angry with him. In
the same way, when one subordinate did some mistakes in his duties, he should not get
angry with him, because the subordinates are helping the Head. He will not get any
improvement by giving abuses or by giving punishments or by demoting or transferring
to other jobs. By doing like this, the head may get personal satisfaction. But it will give
room for adversity among the colleagues. The punished person would be psychologically
affected and he would do more mistakes in his new job. Also the replaced new person
will make some other mistakes as this job will be new for him.
On the other hand, if the head considers that the subordinates are helping him, he would
see how to correct the mistakes and how to teach the subordinates to avoid the mistakes
in future.
When a Head realise this fact, then he will not feel proud of himself or superior feeling.
He will have a pleasing personality. He will have easy approach. So he will have real
close relation with colleagues, subordinates and other departments. So everyone will
discuss with him freely, honestly, openly without hiding or exaggerating things. So he
will know about all the activities going on in all the departments. So he will have clear
idea of what is going on in his company or organisation. So whenever needed, he can
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take right decision in right time which will help for the improvement of his company or
organisation. Also he can learn many things and he can update his knowledge in all the
areas.
There is no end for learning. We have to learn continuously. If a man feels that he knows
everything, then he will not show any interest in learning further. It will be very
dangerous for his self improvement.
Some Heads won’t let his subordinates to grow. They wish their subordinates to be their
subordinates for ever; and they should be their Chief for ever. To keep their positions,
they will play tricks cunningly to get a good name from their superiors. Also they will
spoil the lives of their subordinates and also the improvement of their companies or
organisations. It is very narrow thinking and we should not follow this or encourage this
behaviour. It is the indirect indication of lack of self confidence. If they have self
confidence, they would learn further and would get promoted to further higher position.
So it is within us to grow ourselves and improve the company higher and higher and
higher.
PRODUCT STUDY:
For every marketing person, it is a must to know about the product what he is going to
sell or market. The product may be a small pen or a ship or a garment. Without knowing
or without expressing his knowing, he can not sell even a small pen. It is the same for
garment also.
So it is very essential for a person who is in marketing to have thorough knowledge about
the garments. The more thoroughness will bring him the more success.
He must know about raw materials and other materials, methods of production, finding
and solving problems in production, utility, quality, speciality of garments, etc. He must
be able to judge a garment on seeing and verifying quickly and clearly. He must be able
to analyse whether that particular garment can be produced by his company. Simply
saying, immediately on seeing a garment, complete pictures of pricing, production,
appearance, advantages and disadvantages, possibilities and impossibilities, etc of the
garment should come in to his mind. This is called Product Judgement. It may be
difficult; but it is not an impossible thing.
We must develop our knowledge to judge a garment immediately. For that we must have
self interest, concentration, involvement, dedication and quest for knowledge &
information.
MARKET STUDY:
In the modern world, changes are inevitable. We can see changes everywhere at every
time. Especially in garments trade, we can expect rapid changes for every season. We
must be aware of the changes in style & fit, measurements, colours, decorative works,
prints, fabric quality, yarn composition, etc.
We must develop our update knowledge in new designs, quality & blends of new fabrics,
new styles, new patterns, etc. Generally we produce garments according to the styles and
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specifications given by buyers. We must show interest to enhance our knowledge on

forecasts of designs, styles, colours, fabrics, etc.
This will help us not only to discuss with the buyers, but also to be prepared for sourcing
for the future.
Also we must develop our knowledge in latest machineries, new methods, new working
systems, new regulations, new products, world economy, financial changes, foreign
exchange, updating banking regulations, international market, national market, local
market, etc.
CUSTOMER STUDY:
As our business closely connected with the buyers, it is essential for us to study about the
buyers’ business too. We must be aware of their way of working and their problems too.
We must know about the way of working of buyers and importers. For example, let us
take the summer garments. Summer season starts from April to May varies from country
to country. So,
- Garments should be displayed in their stores before the season starts. That is,
before April / May 2005.
- Goods should reach buyers ports in Feb / March 2005.
- Goods must be shipped from our port by Jan / Feb 2005
- As we usually need 3 months time for production, L/C to be received in Sep / Oct
2004.
- Salesmen samples and counter samples to be approved in August / Sep 2004.
- Enquiries to be received from buyer in July / August 2004.
- Style & fit, measurements, colours, fabric quality to be decided by buyer at least
in May / June 2004.
- Buyer has to work on pricing, fashion forecast, design forecast, colour forecast,
before confirming the styles, etc.
Thus, it takes around one full year for the buyer to work for every order. In other words,
buyer has to take full clear decision about the garments at least one year in advance
before his sales takes place. It is not an easy thing. Even after the deep study, analysis and
experiment of all these things, due to sudden changes in styles or colours or fabrics, the
ordered garments may not get expected sales. Due to this, the buyer’s or importer’s
business may be affected.
Usually the stores would advertise through media about the style of garments, colours,
etc. They publish the photos and specifications of garments in local magazines and
newspapers. They announce even the date of display of garments in their stores. So it is
the stores’ responsibility to display the garments in their stores on or before this
announced date. We have to remember that people in the developed countries have more
awareness and more time sense than the people in developing countries. The customers
who are interested in these garments would be in the stores expecting to buy the
advertised garments. If the stores could not display the garments on this date as they
announced, due to our delayed shipment or any other reasons, the consumers would be
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disappointed and some customers might sue against the stores in the consumer courts.
The stores will have to pay more compensation to the customers. Also their sales and
reliability among their customers would be affected.
Sometimes, some stores will announce a discount for their customers towards their
unfulfilled promise and as a matter of making their customers happy.
As a result, if the stores have imported the goods by themselves, they will rethink of
working with the exporter who has made the delayed shipment. Or else, if the stores have
ordered the goods through an importer, the stores will rethink of working with that
importer; and the importer will rethink of working with the exporter who could not make
the prompt shipment.
Also the sales of stores will be affected by poor quality of garments. If the stores receive
complaints from their end customers about the shrinkage, poor colour fastness, unsuitable
measurements, fit, etc., the stores have to replace the garments or to pay compensation.
Normally the compensation will be much higher than the price of defected garments.
Hence if we ship the poor or defected quality garments to buyers, we will lose our
reputation and business with those buyers.
On the other hand, if the goods are really good in all aspects, the store sales would also be
good. Then the stores would buy same style with increased quantity. Hence the buyer or
importer would be happy to place us the repeat orders. They will not mind increasing
prices too, if reasonable. Also as they are happy with our performance, they will place
more orders with more styles with more quantities. Thus they will consider us as their
reliable supplier.
Hence we should not think that our responsibility ends with the shipment and with the
receipt of payment. We should remember that the success of our business is based on the
success of buyers’ business. So while executing the buyers’ orders, everyone in our
factory and office should think that the success of our company is in our every hands.
Every one of us should have the intention to produce the garments in such a way that they
would be sold immediately in the stores without any problem. Every one of us should
think about the satisfaction of the end users of our products.
We are having our food at our home and out of home too. Which food will taste more? If
you ask anybody, you will get the same answer like ‘my home food’. Why and how? It is
simple. When the food is made at home, it is prepared with the sincere intention of
satisfying the family members. At the same time, it is being prepared by keeping the
health of the family members in mind. This may be called as kindness or love or
affection. But above all, the Intention, of satisfying our family members, is the main
factor which gives more taste to food. Only because of this reason, the home made food
tastes more than outside food.
Some times, we may feel the food in some restaurants is good. The reason for this also is
the same – The Intention. The cook must have made the food by thinking of the
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satisfaction of their unknown customers. If the food in a restaurant satisfies their

customers, it will pull more customers.
By the same way, when we produce the garments, we have to produce them by keeping
the satisfaction of our end customers in our mind. Every one of us, who are all directly
and indirectly involved in various stages of production, should understand this wonderful
philosophy and should follow this sincerely whole heartedly, to reach the success and
constant improvement.
In this competitive world, every businessman is keen on keeping his customers with him.
Nobody will be happy by losing their customers. It is very easier to lose a customer. But
it is very difficult to get a good customer. Some times, it may take years together to get a
good customer. We will have to spend more time, money, efforts, etc. It is evidently
important not to lose the buyers. No buyer will give us ‘the second chance’. If the buyer
is disappointed with our goods, then it will be very difficult to convince the buyer to get a
second chance. Most of the times, it will become impossible. Hence it is in our hands to
satisfy our buyers. It is possible, if every one in a company feels and works in the same
way. It is not enough to speak the importance of quality, but to implement them in a
suitable way is very important.
WORK STUDY:
Work Study is part of management systems which means techniques designed to help
management to make the best use of all available resources. Work Study Officers are
concerned with detailed study and improvement of how work is done and the provision of
data to help management in its planning, staffing and control functions.
There are two main aspects of Work Study. They are Method Study and Work
Measurement.
Method Study:
The analysis of why and how work is carried out, whether on the work place or in the
office, with the aim of devising and installing improvements, in terms of productivity and
work satisfaction.
Work Measurement:
It is using specific techniques to measure the time necessary to complete any particular
job. It is usually carried out by direct observation of the work and frequently involves
stop-watch measurements. Work measurement plays an important part in setting rates of
pay where the content and value of the job has to be assessed.
Work Study may also involve designing or introducing labour and time-saving devices,
and having ideas for such devices. Staff doing this may work closely with systems
analysts in the development of computer projects.
The person who is doing Work Study should have following personal qualities.
- Tactful and able to accept criticism
- Self confident
- Numeracy skills
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- Ability to analyst problems

- Able to communicate clearly in speech and in writing.
Though this work study department doing its job, it is important for the person who is
doing marketing should know about the activities and importance of this department. (We
will see Work Study more in detail in the chapter Production).
COSTING & PRICING:

We had seen the costing elaborately in the previous chapters. Now we could understand
how many things are involved in making costing and how important to have thorough
knowledge in them.
At the same time, we must be aware that we can not give the same price for all the
buyers. It may be same style with same specifications. Also when we receive the
enquiries, we don’t get full information. It will not be fair to ask the buyer about some
details. So we will have to assume or to judge some details with our experience and based
on the buyer’s quality. Our judgement can not be the same for every buyer. So when we
quote price, we have to make the costing based on following things.
- Quantity (huge, medium or small)

- Colours (many or limited)
- Packing (normal or special)
- Quality requirements (high, medium or low).
- Tolerance level (strict or liberal).
- Lab test results (expensive, normal or nothing).
- Price level (high, medium or low).
- Pricing (reasonable, liberal, tight, competitive or squeezing).
- Buyer (importer or distributor or own stores).
- Reliability (good or doubtful).
- Payment (prompt, delay or doubtful).
- Payment terms (L/C, D/P or D/A).
- Delivery terms (FOB, C&F or CIF).
We must remember that when we quote prices to buyer, it is our commitment to buyer. If
the buyer accepts our prices, then we must be in a position to execute that orders. After
getting buyer’s confirmation, we should not refuse the orders. This is not only against to
business ethics; but also will become the question of our reliability, immaturity, poor
knowledge, etc. So when we make costing and quoting prices, we must be sure of
everything.
COMMUNICATION:
Communication is the mean of expressing ourselves, our thinking, sharing opinions,
comments, acceptance, disagreement, questions, answers, explanations, etc. Our way of
communication is so important because it creates an image about our company or
organisation. Even without meeting the buyers in person, we can do business without
any problem, if our communication is good and impressive. No false information or
exaggerated information to be communicated, expecting to impress the buyer.
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At the same time, our way of communication should be in a friendly way. It should not
disturb or irritate the buyers. Even if the buyer has made some mistakes or even if we
have rights to argue, our communication should be very polite.
When we communicate by email or fax, our message should be very brief, precise, clear
and sharp, mainly prompt. It should be easily understandable when it is read for the first
time. The buyer will get irritated and annoyed if he has to read it for second time to
understand what we are coming to say.
When we speak to buyer over phone, our discussion should be clear and sharp. Our call
should not disturb him. It is advisable to make a note of the subjects and to be prepared
for the questions, answers and explanations, before making a call. When we talk to him
over phone, our speech will be so natural, if we bring his face and his mannerisms to our
mind imaginarily.
For every business, the first meeting with our buyer is very important. The meeting may
be at our place or buyer’s place. Any first meeting will take hardly 20 minutes only. But
these 20 minutes of meeting is very important to do any volume business. So it is with us
how we are making this meeting – whether a successful one or not. We will have to
explain about us, our company, our management, our infrastructures, our special features,
our products, our production & quality systems, our pricing, our reliability, etc, and we
will have to win the buyer’s heart within these 20 minutes. First impression is the best
impression. Here the buyer should have the satisfied impression about working with us.
There is no other choice. If we fail to impress him, we can not do business with him.
Then we will have to try very hard to get him satisfied. So it is our responsibility to make
the meeting as a success.
When we speak to the buyers, it is advised to speak by looking directly at his face. It will
give a good image to buyers. Some times, it will be difficult for us to understand the
buyers’ speech because of their different pronunciation. If we listen to their speech by
directly watching their lips and their face movements, we can understand their speech
more clearly.
Our language and way of expression should be very natural and casual. Dramatic
language or amateur look should be avoided. Buyers don’t expect any formalities. They
know that they are on business. Likewise, we should give more importance to business
than giving preference to the formalities.
During the meeting, it is always appreciable to speak only the truths. It is always better to
be as we are. If we lie to anything, in order to give a good impression, these lies
themselves may create a wrong impression about us. It may give a chance for buyer to
doubt about our reliability.
Nobody in the world can blame anybody for not having any particular thing or for not
knowing any particular thing. So we don’t have to be ashamed of not having everything
or not knowing everything. But we would have to be ashamed if the buyer comes to
know that we had lied to him by giving false information. So it is very important that the
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information which we give to the buyer should be very much true. We must be honest to
ourselves and others.
Also when we come across any unexpected problem or mistake – which is not purposely
or knowingly done – in our production or in our official details, we must discuss with the
buyer honestly. The buyer will understand, then appreciate, then try to find a solution and
then will help us. This much friendly relationship should be maintained with the buyer.
Earlier when we discussed about payment terms, we had seen the importance of L/C,
documentation, various payment terms, risk factors, etc. But when we have a friendly,
cordial and mutual understanding business relationship with the buyers, there will not be
any problem of payment.
Only our communication can establish, develop and strengthen the relationship with
buyers. So it should be handled at most care.
It is advised to take better care to avoid spelling mistakes and grammar mistakes. Most of
the European buyers or their colleagues may not be well versed in English. They must be
very good in business; may be poor in English. Hence it is always better to use simple
words in our correspondences, so that they will understand clearly without any confusion.
Our purpose is to make clear message; not to show our strength in language.
Tough guys dress easy. Honest people like simplicity.
DOCUMENTATION:
It may be a clerical job. But as this job deals with the valuable documents, this is also an
important department. There are mainly two types of documents. They are shipping
documents and bank documents.
Some documents are needed when shipping the goods. AEPC endorsed invoice, packing
list, GR form (Exchange control), etc are the shipping documents. Without these
documents the shipping can not be done. Sea shipment or air shipment may get affected
due to delay in submitting the documents in the customs. So the documents should reach
the port customs well in advance to enable the planned stuffing.
After shipping the documents, some documents are to be submitted to the bank. These
documents are called bank documents. The payment terms can be L/C or D/P or D/A. For
any terms, these bank documents are to be submitted to our bank. They are Invoice,
Packing list, Bill of Lading or Airway bill, Export Certificate, GSP Form A, Certificate of
Origin, Visa, Inspection certificate, Lab test reports and other required documents as per
L/C conditions. If there is any L/C amendment, the revised conditions to be checked
while preparing the documents.
As we are aware that the documents should be strictly as per L/C conditions, they should
be prepared with more care and without any mistake. If there are some small mistakes,
some buyers may make use of our mistakes in documents. They may delay the payment
pointing out these mistakes. Hence it is always advised to prepare the documents with
thoroughness.
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Some times, there may be some changes in prices, quantities, shipment date, etc., has
been agreed between our marketing department and the buyer. These changes must be
intimated to the documentation department as soon as they are agreed. If the
documentation department does not aware of these changes, they will produce the
documents as per the old information. Hence the documentation department should be
informed about the changes then and there. Also it is advised that documentation
department should get the confirmation from the marketing department for the shipping
and bank documents before the submission.
In big companies, each department will take care of each job. And this distribution
system will be perfect. But in small and medium companies, this kind of systems can not
be expected. So, whether the company is big or medium or small. It is better to discuss
with the marketing department for clear understanding to avoid problems.
PURCHASE:
Purchase department is a very valuable department which is always connected with
accounts department. This department involves not only with money; it is responsible for
the price, quality and delivery of the purchased items.
Marketing department has confirmed the prices of export orders. So the raw materials,
trims, accessories, etc, are to be purchased according to the costing and pricing. Also the
charges of processing, finishing, CMT, other job works, shipping, etc, are to be
confirmed and executed according to the costing and pricing.
To make the expected quality production and to execute the orders with the expected
profit, it is very essential to do the purchase strictly as per the costing. So the marketing
department is closely related to purchase department.
SHIPPING:
We had seen the importance of displaying the goods in buyers’ stores in time. To make
this possible, it is very important for us to confirm the suitable vessel or flight to reach
the buyers’ port in stipulated time.
Before confirming or booking the vessel or flight, complete details of ETD our port
(Expected Time of Departure), ETA buyer’s port (Expected Time of Arrival), name of
the line or airline, connection details, everything to be informed to the buyer to get his
confirmation. He will also check these details with his clearing agents, then he will
confirm. If this vessel or flight details are not suitable for him, he may suggest any other
option.
Any decision can be taken, before stuffing the goods in to container. So it is always better
to get the shipping confirmation from the buyer before booking the vessel or flight.
By this way, we will be safe too. As we ship the goods according to his confirmation,
then the buyer can not comment anything on delayed arrival or something else. So there
will not be any problem of getting payment.
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PAYMENT:
It is the final and important stage of Marketing. We have to remember that above all the
terms of conditions of payment, it is very important to develop a healthy, friendly, and
smooth relation with buyers. When we have this kind of understanding relation, then
there will not be any problem of getting payment. Also if we come across any unexpected
problem in unexpected circumstances, we can get these problems solved amicably.
At the same time, the goods must be made as per the specifications with required quality
standards. The goods must be shipped in stipulated time so that the buyer gets them on
time. Also the documents must be prepared perfectly without any mistake or deviation
and to be submitted to bank in time. All these things are to be followed perfectly to get
the prompt payment.
As we discussed earlier, though there are individual departments to take care of purchase,
communication, production, documentation, shipping and payment, it is very essential for
the marketing person to know the day to day status and the current position of these
departments.
MERCHANDISING
Merchandising is the department which mediates marketing and production departments.

Some times, merchandising department will have to do costing and pricing also. In any
case, the merchandiser is the person whose responsibility is to execute the orders
perfectly as per the costing and pricing. So it is a very valuable department.
Following are the main responsibilities of merchandisers.
- Internal & external communication,

- Sampling,
- Lab dips,
- Accessories & trims,
- Preparing internal order sheets,
- Preparing purchase orders,
- Advising and assisting production,
- Advising quality department about quality level,
- Mediating production and quality departments,
- Giving shipping instructions and following shipping,
- Helping documentation department,
- Taking responsibility for inspections and
- Following shipment.
Internal & external communication

Earlier, we had seen the importance of communication with buyers. By the same way,
internal communication is also very much valuable. As the other departments will follow
the instructions given by the merchandising department, they have very high value. Other
departments don’t know the buyer’s instructions; they know only the merchandising
department’s instructions. So it is the sole responsibility of merchandising department to
instruct other departments the specifications and instructions of buyer’s orders clearly.
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Even a small omission, mistake or deviation of instruction may create big problems.
Sometimes, they may not be correctable. Hence all the instructions to be double checked
before being informed to other departments. Prevention is better than cure.
Sampling
There may be a separate sampling department in a company. But as the merchandiser is
the person who is interacting with the buyers regarding samples and other requirements,
this sampling department will work under the supervision of merchandising department.
Also as the samples are to be made according to the buyers’ price ranges and quality
levels, merchandiser has to advise sampling department suitably.
We have to send many samples to buyers. They are

- Salesmen samples or promotional samples
- Proto samples or fit samples
- Counter samples or reference samples or approval samples
- Wash test samples
- Photo samples
- Fashion show samples
- Pre-production samples
- Production samples
- Shipment samples
Let us see about these samples.
Development samples or enquiry samples

When we work with some buyers continuously, we will have to keep on sending samples
to them very often. Whenever they have enquiries, buyer may need samples. Buyers may
like to see the garments in a new fabric. For one enquiry, they may need samples in
different fabrics to choose from. If they want to develop new style in new fabric, then
also we will have to send these samples.
We may have to spend too much on these samples. But these samples are inevitably
important to develop business. Some times, even the buyer is not so confident of some
enquiries, if our samples are good and attractive at reasonable prices, they will bring
orders to us.
Also we will have to send samples to the newly contacted buyers to show our
workmanship, product range, quality standards and price level. These samples should be
sent so that they would attract the buyers.
So it is better for a company to have a separate sampling department so that they can
create new styles in new fabrics to impress the buyers.
Salesmen samples or promotional samples

Some buyer needs these samples for getting the orders from their customers. If the buyer
is having 7 salesmen in his office, then the buyer will ask us to make 7 samples in each
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style. The salesmen will book the orders from their customers, by showing these samples.
Buyer will place the order to us accumulating the quantities.
If we have sent samples for 5 styles, some times, we may get orders for all 5 styles, 3
styles or 1 style. Some times, we may not get order for even a single style. Expected sales
may not be possible, due to poor quality, unsuitable colours, improper measurements,
unmatched prints or embroidery, etc of salesmen samples. Or it may be due to local
business recession or competition or unsuitable prices. Any way, we have to make these
salesmen samples perfectly with sincere interest to get orders.
We might have spent more money, time, etc for making these samples. But as we don’t
get orders, we can not blame the buyer. He too can not help us in this regard. To avoid
this embarrassing situation, it is better to discuss about the cost of these samples with the
buyer before proceeding for sampling.
Normally the sampling will cost us approximately 3 to 5 times of the garment price. We
can not expect to get the full cost from the buyer. Of course these samples will help us for
our business. Hence we can ask the buyer to accept 2 or 3 times of garment price as the
sampling cost, for the styles which we don’t get orders. Some genuine buyers will agree
for this.
All the buyers don’t need these samples. Chain stores buyers will not ask for salesmen or
promotional samples.
Proto samples or fit samples

These samples are to be made after getting the order sheets. These samples are needed to
check the measurements, style and fit. So they can be made in available similar fabrics;
but in the actual measurements and specifications.
Based on these samples, buyers may do some changes in measurements, style and fit.
Counter samples or reference samples or approval samples

These samples are to be made in actual fabrics with actual trims. If the order is for 3
colours, buyer may need samples in any one colour and swatches (fabric bits) in other
colours. These samples should be strictly as per the specifications in the order sheets. We
have to get the approval for these samples from the buyer before starting production.
After getting the approval, the approved samples should be followed in production. Some
times, buyer may comment on fabric, measurements, making, etc. We have to follow his
comments carefully in production.
Some buyer will mention that the order sheets subject to the approval of counter samples.
So these samples are very important.
Wash test samples

Some buyers need these samples to test the shrinkage, colour fastness, measurements,
dimension stability and spirality of garments after washing.
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If these samples are sent before starting production and if we get some remarks or
comments on these samples, we can correct them in production. But some buyers will
need us to send these samples from production before shipment. In this case, these
samples may be considered as ‘shipment samples’. If these samples are rejected due to
some complaints, then we will not have any excuse and we will be in real trouble.
Photo samples
Some buyers use to sell their garments by creating a catalogue furnishing all details like
style, colours, sizes and important measurements of garments including photos. These
buyers need these samples for taking photographs. (These buyers are called Catalogue
buyers. They will accumulate the sales quantities, they will place orders repeatedly.
Sometimes, for some styles, we may get many repeat orders continuously years together.
But each order will get small quantity only. But we can get higher prices for these
orders).
Some buyers may need these samples if they want to print the photos of garments on
photo inlays, packing box, hang tag, etc. These samples may be needed for local
advertisement or buyer’s promotional occasions.
In any case, the samples will be worn by the highly paid models. The buyers will arrange
the photo shoot session, by spending huge money to the advertising agencies. So the
buyers will need these samples strictly on time. If they don’t get samples on time, the
buyers will have to pay more compensation to the advertising agencies and models.
Buyers will ask us to make the photo samples according to the intended model’s body fit.
So it is important to strictly adhere to these measurements. Buyer may ask these samples
to send either from production or before starting production.
Fashion show samples

Some chain stores buyers will need these samples. They will need these samples in all
colours covering all sizes. Usually they need 2 or 3 samples in each size in each colour.
These samples can be sent from production. The buyers will pay the cost of these
samples.
Pre-production samples
These samples are almost like approval samples. They have to be made in actual
production fabric with actual bulk trims. They will represent that the production will be
like these samples.
Production samples
These samples are to be sent before shipment to get the buyer’s confirmation for
shipment. Hence these samples are needed to be perfect in all manners. Buyer may check
these samples for everything or anything. Some times, they may do wash test also. We
should not get any remark or comment. We have to get only ‘OK’ from the buyer. Then
only we can ship the goods and we can be sure of getting payment. So these samples are
to be sent with more and more care.
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Shipment samples
These samples are to be sent after shipment. They should be sent in actual packing with
all labels, tags, etc. (Generally these samples will not be tested by buyer for anything.
And even if we get some comments from buyers, we can save ourselves by saying that
these samples were sent from the left over garments after the shipment; hence there might
be some mistakes. If we expect any comments in these samples, it is better to inform the
buyer during sending these samples).
Lab dips
It is the merchandiser’s responsibility to get the Lab dips from the processing mill and to
get approval from buyer.
There are different matching systems followed in Labs. They are

- Tube light matching.
- Sun light matching.
- Ultra Violet matching.
- Sodium light matching (show room).
Each of these above matching will give different results. For example, if a lab dip
matches to the original in tube light, it will differ in sun light. So the lab dips are to be
made according to the buyer’s matching system.
Different buyers follow different matching. Hence before proceeding lab dips,
merchandiser should be aware of the buyer’s matching system. Accordingly he should
arrange to make lab dips.
Also he must be sure of making the lab dips in the actual production fabrics. It is better to
make lab dips in more than 3 closer shades. (Some times, the processing factory will
make lab dips in 2 shades and will make them in to 4 bits. If we send the same to buyer
and if buyer finds out this, he will think that he had been cheated purposely by the
merchandiser. Our reliability will get questioned here).
Before sending the lab dips to buyer, the merchandiser should verify whether they are
closer to the required shade. And he should send them to buyer only if he is confident that
they will get approved. If he sends them with a doubt and if they are not approved, he
will have to make them again. By this way, at least 1 week time will be wasted; courier
expenditure will be wasted unnecessarily. To adjust this wasted time, we will have to
urge the production which may lead to quality problem. So if he is not satisfied with the
lab dips, he should arrange for the revised lab dips from the processing mill immediately.
When sending the lab dips to buyer, he has to take some extra care. The lab dip fabric bits
are to be ironed and cut into a clean shape. They should be attached to the shade card in
an attractive presentation. This will give a pleasant mood to buyer when he verifies the
shades. (Here we should understand the psychological effect in this regard. If we see lab
dips in the morning, we may think they are not suitable. If we see the same in the evening
or the next day, we may think they are closer. Our presentation of lab dips will help to get
quick approvals. This is not cheating; just a tip).
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While making lab dips, the lab in processing mill will have the recipes noted. They will
give different reference numbers to different lab dips. Accordingly each lab dip will have
different reference number. When sending lab dips to buyer, the merchandiser should
keep one set of counter lab dips with reference numbers. He must be sure that the
reference numbers mentioned to buyer’s set are the same in his counter set also. It is
advised to follow the same reference numbers by everybody – processing mill,
merchandiser and buyer. This will help to avoid confusion when processing.
Accessories & trims

The merchandiser has to send the accessories and trims like buttons, zippers, labels, hang
tags, polybags, inner boards, etc to buyer for approval. It is better to send in 2 or 3 types
or qualities for getting approval. This will save a good time.
Also as usual, the counter samples of each of these accessories & trims to be kept in our
files for better follow ups.
After getting the buyer’s approvals, he should order them for bulk. It is advised to get the
production samples of these accessories and trims from the suppliers to make sure of the
quality. This should be followed for all the accessories and trims.
The bar codes in the hang tags or stickers are to be checked thoroughly. If the bar codes
are not clear, then it will be difficult for the bar code scanner to read in the buyers’ stores.
Preparing internal order sheets

The merchandising department has to prepare internal order sheets based on the buyer’s
order sheets. From the merchandising department only, the other departments will get all
the instructions and specifications. The merchandiser should be aware of the value of his
job. So while preparing internal order sheets, he should prepare them by taking care of
each and every detail. He may omit some information to other departments, like buyer’s
address, export price, delivery date, etc. The other departments may not need these
information.
But the other information like description, specifications, measurements, accessories,

trims, packing and shipping to be clearly informed to the concerned departments.
Preparing purchase orders

Merchandiser has to prepare purchase orders. They should be advised to the purchase
department. The description, quantity, quality standards, price or price target, delivery
target and payment terms of the required raw materials, accessories and trims should be
clearly mentioned in the purchase orders. The clear information will help everybody to
understand the requirements clearly.
Also the merchandiser has to discuss with the production department and patterning
department for the requirement of fabrics. Accordingly he has to prepare fabric order
sheets too. The fabric order sheets should contain the full details of fabric quality,
colours, weight, diameter and width of required fabrics.
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Advising and assisting production

As the merchandiser is the person who knows better about buyer’s approvals, comments
and instruction, for the better flawless production, he will have to advise and assist
production. As he has to guarantee the quality to the buyer, though there is a separate
production departments, the merchandiser should know about day to day affairs, status
and problems of each stage of production.
Also he should always anticipate problems in all stages and also he should be prepared
for suitable alternates too. So he has to involve in production by advising and assisting
the production staff closely.
Advising production and quality department about quality level

Each garment will have different acceptable quality level according to the buyer’s
specification and tolerance level. Though the production and quality departments are
taking responsibility of quality, it is the merchandiser and the marketing manager who
decide whether the quality is up to the acceptable level or not. So the merchandiser
should advise and instruct the production and quality departments about the quality and
tolerance levels of garment.
Coordination regarding shipping

It is one of the responsibilities of merchandiser to follow the shipping. He has to give the
shipping instructions clearly to the production, quality, documents and shipping
departments. It is not only enough to give the instructions to them, but also it is the
merchandiser’s duty to coordinate with these departments for smooth shipping and to
follow them closely.
Helping documentation department

Though the documentation department takes care of all documents, it is preferable for the
merchandiser to check the important things like the prices, quantity, description,
Category, HS code, consignee’s & consignor’s addresses, payment terms, delivery terms,
purchase order number, port discharge, etc.
Taking responsibility for inspections

If we work with buying offices or buying agents or buyer’s liaison offices, there will be
many inspections like pilot batch, initial, online, mid final and final.
If we work with the buyers directly, the number of inspections will be limited. The buyer
may like to see the inspection in the middle production or final inspection. Some times,
the buyer may ask any third party (like SGS) to do the inspections. It is better for the
merchandiser to take responsibility for these inspections too.
Following shipment
Finally the merchandiser has to make sure the vessel details, ETA, ETD, shipping lines,
B/L instructions, documents, vessel connections, freight & other charges are in
accordance with the buyer’s instructions and our suitability.
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PRODUCTION
This is an important, valuable, responsible and sensitive process. Though the name
‘production’ stands for many meanings in other trades, in the garment industry it denotes
the garment production. At the same time, the production department looks after not only
the garment production; but also involves the fabric production.
We have already seen the fabric productions in the earlier chapters. So now, we will see
garment production in detail.
PRODUCTION PLANNING:
For doing every job, planning is important. Accordingly for the better production of
garments, proper planning is essentially needed. Production planning is to be well made
according to the available machines, quantity, garment styles, production lead time and
targeted shipment date.
It is the responsibility of the production department to produce the garments strictly

according to the specifications with the required quality level and to ship them on
stipulated time. This may be a single sentence. But the garment production is not that
much simple. It mainly based on the arrangement of fabrics, accessories and trims with
the required quality and on time.
We have to plan the production in accordance with expected quality, time and cost. These
three things are to be fulfilled compulsorily. As we see in the earlier chapters, the
merchandising and purchase departments will take care of the costs of fabrics,
accessories and trims. But there is another important cost, which is called production
cost. It includes the wages, overheads, electricity and maintenance of production floors. It
is the responsibility of the production department to minimise the production cost and to
keep them under control.
This production cost plays a crucial role in garment factories worldwide. For helping to
reduce the production cost, nowadays, latest technical procedures and standards are
followed. This is called Work Study method. Now let us see this in detail.
WORK STUDY:
In the early 90’s, Time study were done with stop clocks and Motion Time Measurement
(MTM) are fixed and followed. Work Study Officers were following about 250 codes for
defining the jobs. Since 1996, GSD (General Sewing Data) systems are being followed
worldwide especially in needle trade production like Apparel, Upholstery, Furniture and
Shoes. This GSD is the accepted international standard for methods and time
measurement for the needle industry.
In these times of rising costs, increasing competition, and falling sales prices in the
garment industry, it is of particular importance that productivity is maximised at the
highest degree of economic efficiency.
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Even ultra modernised plants by themselves offer no guarantee for continuing

competitiveness, unless the necessary production costs are thoroughly analysed,
evaluated and reduced to an absolute minimum.
This GSD helps us to analyse and plan every single operation in the sewing of a garment,
whether it is a machine or a manual operation. It helps us to cost our products, with a
high level of accuracy, prior to the start of the production process.
There exists a belief in the industry that production costs can be effectively reduced by
using faster and faster sewing machines. This is not true. We can understand that in an
average operation in garment production, only 20% to 30% of the time is the actual
sewing machine time, while 70% to 80% is handling time. So the increasing of machine
speeds will have very less effect. When comparing with the higher prices for more RPM
machines, this effect is negligible.
But when we use these advanced GSD systems, we can save a good amount of wages or
we can reduce the production cost or we can increase the production capacity by at least
5%.
By this latest system, the job codes are simplified with only 36 codes to follow. In GSD
systems, each job or operation is classified in different codes with the Minute value of
that particular operation.
Standard Minute Value (SMV):

According to these codes, the SMV (Standard Minute Value) is calculated. Operation
break down is calculated for each operation. Actual time consumption for all the
operations and jobs required for each garment is calculated. The SMV of cutting,
production and finishing are found out separately and added together to get the total SMV
of the garment. For example, let us take the SMV for a Men’s polo shirt as 11.5. It means
for this particular garment takes 11.5 minutes for production from cutting, sewing,
pressing, quality control and packing.
Line balancing:
Each floor will have many lines of machineries. Each line has to be arranged according to
the style of garments. This is called Line Balancing. Let us work this for say 25 number
of various machines like over lock, flat lock and single needle. We have to find out the
Basic Pitch Time (BPT) which is the average pitch time for each machine.
Basic Pitch Time = SMV = 11.5 = 0.46

Number of machines 25
As we use different kinds of machines for different operations by different operators, this
BPT will vary from machine to machine. In order to balance this, we define Upper
Critical Limit by adding 10% of BPT and Lower Critical Limit by reducing 10% of BPT.
Upper Critical Limit = 0.46 + 10% = 0.506

Lower Critical Limit = 0.46 – 10% = 0.414
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Over lock machine operations will take lesser time. Hence the productivity output will be
more. Say 110%.
Single needle machine operations will take more time, relatively the productivity output
will be lesser. Say 60%.
Flat lock machine operations will take medium time which result medium productivity
output. Say 90%.
According to the above productivity output and to the SMV of each machine, the number
of each machine is to be balanced for each production line.
When we plan for 25 machines, we have to assume the number of operators as 29 which
is 10 to 15% higher than the number of machines. We do this, because some operators
can be used for multi operations when needed.
Man planning:
Man planning is needed for all operations like cutting, sewing, pressing, quality checking
and packing. It is to be decided according to the number of workers. For example, let us
see the man planning for 250 operators.
Let us see the working hours of each operator per month.

Working hours on week days = 9.5 hours per day x 22 days = 209 hours.
Working hours on Saturdays = 8 hours per day x 4 days = 32 hours.
Total working hours per month = 241 hours.
So the total available hours in a month for 250 operators = 241 x 250 = 60,250 hours.
As it is not possible to perform these available hours fully, let us take 50% of this total
hours. That is, 30,125 hours can be the effective hours.
We can find out the production capacity by working as below.
= Effective hours x 60 minutes

SMV
= 30,125 x 60
11.5
= 1,57,174 garments.
So the monthly production capacity with 250 operators is 1,57,174 garments.
In order to keep even feeding for all operations like cutting, sewing and finishing, the
number of operators for each operation to be balanced accordingly.
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Cost Per Minute (CPM):

To fix the wages and rates, we need to find the Cost Per Minute which can be arrived as
below.
Cost Per Minute = Over heads per month

Effective Minutes
Let us assume the total over heads of one factory of 250 operators is Rs.35,00,000 per
month.
Cost Per Minute = 35,00,000

30,125 x 60
Cost Per Minute = Rs.1.94
So CMT charge per garment = SMV x CPM = 11.5 x 1.94 = Rs.22.31
This is how we can find out the CMT charges per garment. It can be reduced by
increasing the work performance of operators.
It is not easy to convince the production department to implement these work study
systems. As they are comfortable with their own regular traditional systems of
production, they will not cooperate with work study department. But with so much
patience, the advantages of these new systems are to be explained to them in convincing
manners. It is in the hands of work study officers to get this implemented smoothly. It is
essential to get the fullest cooperation from every one in the production departments.
It is important that these same workings and same values are to be followed by the work
study engineers, costing department, marketing department, management and the
production lines.
PATTERNING:
Patterns are made to help cutting. Allowances for cutting, seaming and hemming are to
be given sufficiently.
The fabrics may be in tubular form, open width form, solid, all over printed, yarn stripes,
etc. Patterns are to be made in different types according to the form of finished fabrics.
Also if the cutting is made manually, the patterns are to be made accordingly. If the
cutting is done by lay-cutting, all the patterns are to be made suitably to avoid the fabric
wastage.
FABRIC INSPECTION:
Before proceed cutting, the finished fabrics have to be checked to make sure that the
fabrics are as per our required specifications in all aspects like shrinkage, diameter or
width, GSM, colour fastness, colour shades (dyeing, prints, dyed yarns) and hand feel.
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If shrinkage, diameter, width or GSM is not in accordance with our requirement, then it
would be difficult to get the estimated fabric consumption. Then our whole calculation
will be changed.
If the fabrics are not having required colour fastness, colour shade and hand feel, the
cutting can not be commenced. The fabrics have to be reprocessed to get them fulfilled.
Also the total weight of the finished fabrics is to be checked whether we have received
the fabrics according to the fabric program. Weight loss and fabric wastage in processing
are to be checked thoroughly.
Anything can be done to the fabrics – to certain extent – when they are in fabric stage.
Once they are being cut, nothing can be done with the cut bits. So all the tests and
checking to be done well before commencing cutting.
Also the fabrics are to be checked thoroughly for the damages, yarn mistakes, knitting
mistakes, dyeing mistakes, printing mistakes, oil stains and other mistakes.
LINE SYSTEM:
All the production operations like cutting, sewing, quality checking and packing should
be done simultaneously. Feeding between these operations should be even.
The bits which are cut in one day should be made as garments and they should be packed
on the same day itself. This is called line system. Nowadays most of the factories are
using this line system. It is advised to the factories which are not following this system, to
try and implement this system to improve more productivity and to minimise the practical
problems.
During World War II, the German army had built one ship in only 4 days. They made this
possible, by using line system in their production.
CUTTING:
Most care to be taken in cutting because it determines the garment shape and gross
weight of a garment and also it eases sewing.
Cutting is always to be done in accordance with the wales direction of the fabric. If this
not been followed, the garment will have more spirality resulting to the rejection of the
garment as spirality is not acceptable. This is to be followed in manual cutting and lay
cutting (open width lay or tubular lay).
There are more chances for this spirality in lay cutting. When cutting the other parts of
the garments like half moon patches, pockets, plackets and other patches, some markers
may not care about this wales direction. They may mark them in any vacant places, in
order to minimise the fabric wastage. But this should not be acceptable.
The hems of bodies and sleeves are to be cut on course lines. Especially, when cutting the
horizontal striped fabrics or horizontal lines printed fabrics, it is important to cut the
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hems along the lines. As the lines are to be matched on sides of front & back bodies and
sides of sleeves, more care to be taken in cutting accordingly.
Also the sleeves are to be balanced in cutting. It means each sleeves should be
symmetrical in striped lines. This is very important.
When cutting manually and by lay, the curves and curve edges are to be cut carefully.
This will make sewing easy and will save sewing time too. If the curve edges are not
being cut properly, the cut bits can not be used for sewing.
Markings, numbering and bundling of the parts should be done with more care to avoid
interchanging of these parts.
Cutting program is to be based on the fabric program. As we had seen earlier, each fabric
lot must have been made according to the final packing details of garments, in order to
avoid shade variation. So cutting is also to be done in the same way according to the
fabric program whether solid packing or assortment packing.
In case of ‘S’ cutting, the markings will be done more closely to minimise fabric wastage.
At the same time, the wales lines to be strictly maintained in cutting. Also when we do
‘S’ cutting on all over printed fabrics, the direction of print designs is to be strictly
maintained.
Each fabric lot may have many fabric rolls. Though they are in the same lot, each fabric
roll will have slight difference in shades. So when cutting the fabrics, the body, sleeves
and other parts of one garment are to be cut in the same roll as close as possible. No
matter the fabric is in tubular form or open width form. This is importantly to be followed
to avoid shade variation between parts in one garment.
Inspection of cut bits:

Though the fabrics are being checked, it is better to check the cut bits before numbering
and bundling them. If we find any bit having a mistake, we can reject the bit simply. But
if we don’t check them in bit form and if we find the mistake after making the garment,
we will have to reject the full garment. Because of this carelessness, we will have to lose
the full cost of one garment. Also we will face problem in carton packing due to the
shortage of garments.
So it is essential to check all cut bits thoroughly to save money, efficiency & time and to
avoid problem in packing.
When the bits are numbered, the Number of fabric lot also to be marked in each
numbering. This will help to avoid shading in packing. The numberings of these bits
should remain till the final checking.
SEWING:
In the making of knitted garments, the mostly used machines are over lock machines, flat
lock machines and single needle machines.
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Over lock machines are used for joining two or more fabrics. Over lock machines are
available with 3 threads, 4 threads, 5 threads and 6 threads. The sides of bodies and side
of sleeves are to be seamed only with 4 threads over lock, because this has safety thread
stitch.
Flat lock machines are used for hemming the bottoms, making cover stitches along the
armholes and shoulders.
Single needle machines are used for making plackets, attaching collars & pockets,
attaching V neck & half moon patch with cover stitch, attaching labels, patches and
badges. Both manual and power driven machines are available. The stitches made by
manual machines are not consistent and even. Also there will be more oil stains when
sewing with manual machines. Hence nowadays, only the power driven machines are
used for these operations.
The machines are always to be well maintained to keep them in good condition.
Overhauling and lubrication are to be done regularly. Tension and pressure adjustments
are to be checked regularly. The machines are to be serviced or adjusted by the qualified
and authorised mechanics only. The operators or helpers or line supervisors or floor
supervisors are not to be allowed to do any adjustments to machines.
It is the operators’ responsibility to keep the machines neat and clean. Oil levels and oil
leakages are to be checked very often. Tensions and pressures are to be checked before
starting sewing.
Speedy sewing is appreciable. But it is more important to make perfect sewing. Each
stitch requires specific number of stitches per inch. Over lock and flat lock stitches
should have minimum 11 stitches per inch. Single needle stitches should have minimum
14 stitches per inch. Jump stitches or loose stitches should be avoided. Stitches should
have required strength. Impression marks due to excess pressure on garments should be
avoided. Wrinkles between stitches are to be avoided. So it is more important to follow
these stitching regulations strictly.
When making sewing, the tailors or operators will know the quality of sewing. They even
know whether there is any jump stitch or loose stitch or other mistakes in their sewing. If
they correct these mistakes then and there, there will not be a big problem. But most of
the operators don’t do this. In order to show their productivity speed or due to
carelessness or by trying to escape or by passing the bug to some other operators, these
operators don’t correct the mistakes immediately. This will result unnecessary problems
in quality checking and assortment packing.
The production managers, supervisors and line supervisors know well about the
specifications and quality standards of the garments. But this is not enough. Though they
know better, they are not the persons who are going to make the garments. The beauty of
the garments is only in the hands of the operators. In order to get better production result,
the sewing methods, sewing quality standards and the buyer’s tolerance level are to be
well explained to all the workers and operators involved in cutting, making, trimming and
packing. We can be confident that they will do in a better way if they are aware of their
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importance of their jobs and if they feel that their jobs are respected properly. Hence it is
suggested to have meetings among the workers and operators prior to the commencement
of production. Also they should be encouraged to give suggestion for the production
improvement. This will definitely help to improve their involvement in production.
TRIMMING:
After sewing, the thread ends and unwanted fabric edges are getting trimmed by
trimming department. They must handle the trimmers with care when cutting the threads.
If they handle carelessly, garments will get cut which will result huge garment rejection.
When they trim the threads of buttons, button holes and embroidery, they should cut with
extra care.
QUALITY CHECKING:
Most of the factories are not utilising these quality checkers properly. They are using
them mostly to check the stitches, to find out the oil stains and other mistakes and to
mark them. These checkers are not properly directed to find out the other important
mistakes.
It is advised to teach them by showing the garments and by advising about the things to
be checked in the particular garment. The checkers should be taught clearly to check the
measurements, labeling, stitching quality, garment shapes, general appearance, oil stains,
damages, print or embroidery mistakes, shade variations and overall finishing of
garments.
The end customers buy the garments on verifying the size labels only. So the size labels
to be attached to the garments strictly in accordance to the measurements. If ‘M’ size
label is attached to the ‘L’ size garment mistakenly or purposely, then the fate of the
garment becomes ‘M’ size. So it is important for the quality checkers to make sure that
the size labels are attached properly according to the measurements. Also the checkers
must be allowed to know the tolerance level of the measurements.
The end user will wash the garments, according to the washing instructions mentioned in
the wash care labels. So it is mandatory that each garment should have the wash care
label with clear instructions. There are more chances for missing of these wash care
labels, if they have to be attached at inside of side seams. So the quality checkers should
check for the wash care labels. This is very important.
The checkers should check the garments on both inside and outside. The garments should
be kept free from any insects or their stains. Also the broken needles are also to be
checked. Nowadays most of the factories are using broken needle detector to remove the
broken needles. This is an important thing to be followed.
The numberings are to be removed from the garment, only if the garment is passed by the
quality checkers.
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PACKING:
Buyer’s packing instructions to be followed strictly. Whether the packing is solid size
packing or assortment packing, we should pack them according to the fabric lot number.
The garments packed in a carton should be from the same fabric lot. This is very
important to segregate the shades according to the fabric lots.
Labels, hang tags, bar codes, printed polybags and price tags are to be checked, before
using them, whether they are in accordance with the buyer’s instruction.
The buyers are instructing us the packing instruction in a convenient way to deliver the
garments to their customers. Hence individual packing, blister packing and carton
packing are to be made exactly as per the buyer’s instruction. If we don’t follow them
properly, then the buyer will face problems in delivering them to his customers.
Before purchasing cartons, the measurements of cartons are to be get confirmed by the
buyers. The buyers usually give carton measurements according to the length & width of
the racks in their warehouse. Also they restrict the weight of cartons according to the
local labour laws. Buyers may face problems from the workers, if the weight is above
their local standard weight. So it is always better to get the buyer’s confirmation before
using them.
SAMPLING:
As we have seen earlier, we have to make various types of samples. We can see that the
sampling department is always busy in making one or the other samples. So a special
team is needed for making samples.
Sampling department has more responsibilities as follows.

- Fabrics, accessories and trims are to be arranged as per specifications.
- Samples are to be made exactly in conformity of the specifications and
measurements.
- Samples are to be sent strictly on time.
- Samples have to be approved if they are sent for approval.
As samples are important for the improvement of business and important part of
executing orders, it is essential for the fabric coordinator, pattern maker, operators and
finishers to have the awareness of the importance of sampling and to work with immense
involvement in their jobs.
QUALITY CONTROL
QUALITY SYSTEM:
Quality exists everywhere - in our language, way of expression, communication, our
approach, our reaction, our policies, our methods, our dress code, our way of working,
etc. In a company the quality is expected in management, marketing, documentation,
production, finishing, etc. These general qualities can be controlled by practices, training
and by our systems.
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But when we talk about quality control of garments, there are many things to be strictly
followed in each and every stage of garmenting – starting from sampling, yarn, knitting,
processing, finishing, cutting, sewing, pressing and up to packing.
Nowadays factories are having various departments for controlling quality namely
Quality Control Dept, Quality Assurance Dept, Quality Audit Dept, etc. Their ultimate
aim is to control quality in all stages to get better quality garments. Generally these
departments will work independently with the freedom of finding and pointing out the
mistakes. These departments will not worry too much about the costs, profit or loss,
production sufferings or loss, rejections, delay in shipment, etc. Their only aim is to
control the quality of garments and to make sure that they are up to acceptable quality
level.
But the production department has to take responsibilities for many things like production
planning, patterning, production cost, productivity, labour management, maintenance of
machineries, quality of garments, inspections and mainly the shipment date. It is very
important for the production dept to maintain as per the production planning. If there is
any deviation at any stage of their planning, the shipment will be affected. As the
production department is directly controlled by the merchandising department, they will
have to follow the instructions and advices of merchandising department.
At the same time, the merchandising department has more valuable responsibilities like
sampling, production, quality, inspections, costs, fabrics, accessories & trims and mainly
shipment on stipulated date. So they will monitor the production department closely to
achieve their targets.
Let us see what is happening practically in most of the factories. As the quality
departments’ only duty is to check the quality, they will see each and everything to find
out mistakes. They will not listen to the practical problems. Or they will not care about
the solution for the problems. So what they will do is to create reports over reports and to
pass their reports to all the departments. By this way, they should be appreciated for
doing their duties in a right way. But practically, the quality department will not be
appreciated. After getting the quality remarks from the QC dept, the production dept has
to discuss with the merchandising dept for further action. Most of the times, the
merchandising department or the management has to take decisions which may be against
to the quality department’s remarks. When there are major quality problems, several
meetings are to be conducted to discuss and to find solution for the problems. Though
these meetings will affect production and shipment, they can not be avoided when there
are serious problems.
The merchandising department has to consider not only the quality; but the corrective
measures, shipment, intimation to buyers, future orders, etc. So we can understand that
there will not be cordial relation between the quality departments, production
departments and merchandising departments. In this system, nobody can be blamed,
because every one is doing his duties well. But overall cooperation between the
departments will be missing. This will create ego and supremacy among the departments.
This will not be healthier for a company or organisation.
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To solve this embarrassing atmosphere, I suggest making some changes in this system.
Any person even with little knowledge about the garments can find out mistakes in any
garments. When a person knows better about the garments, it is very easy for him to find
mistakes. So there is nothing great in finding mistakes. The real greatness is lying in
finding the solution for rectifying, restricting or preventing mistakes.
As the routine of their jobs, the quality controllers will check the garments and will
prepare the quality reports. As an unwritten rule, these reports will definitely have at least
2 or 3 quality complaints and comments. We can not see any report without commenting
any mistake. If the reports are made in the initial stage of production, the comments can
be corrected without any major production damage. The pity is that these quality reports
will have comments even in the pre-final and final quality checking. It indirectly says that
the garments produced are still having complaints even after the completion of
production. So what to do now? If you ask this question to the quality department, they
will not have answer. They will say that their duty was only to point out the mistakes to
concerned departments. If you ask them why they didn’t take any prior steps to correct
these mistakes initially, they will show their quality reports of initial checking. They will
say that they had repeatedly instructed the production departments to take necessary steps
to avoid the problems. They will use their bunch of reports only to safe guard themselves.
This is what happening in most of the factories.
In garment production there are some problems which can not be solved completely. For
example, loose thread ends, improper trimming, lesser number of stitches, loose threads
on buttons & labels, etc. Even buyers know about these things. But some quality
controllers will comment on these problems in almost all of their reports. There will not
be any use of these reports.
In worse cases, we could even see some quality controllers will misbehave to production
departments by not approving anything or by stopping production as the indirect threats.
The management, marketing and merchandising departments trust the quality

departments to control the quality. So it is their responsibility to work sincerely and with
knowledge on rectifying the mistakes. It is suggested that the quality department should
realise that their duty is not only to point out mistakes; but also to correct them.
As we know the merchandising department has more responsibilities than the quality
department. These two departments have different responsibilities and different views on
the same garments. This is the cause of all the problems. Their responsibilities can be
different. But their views and intention must be the same. So in my opinion, the quality
department should not be allowed to work independently. It has to work under the
merchandising department. Each merchandiser can have any number of quality
controllers under him. But the QCs should report only to the merchandiser.
Now, the quality controllers report the merchandiser; the merchandiser understands the
problem; he discusses with the merchandising team, production department & quality
controllers to find solution for the problems; as everybody join their hands and heads
together, they find suitable solution quickly; so the problems are getting solved or
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rectified or corrected immediately, easily, amicably and permanently. Then there will be
no ego clashes or difference of opinions between these departments. Moreover there will
be a friendly and do-you-need-my-help atmosphere among the departments which will
help the improvement of productivity with improved quality.
LAB TESTS:
A lot of tests are to be made in respect of fabrics and garments. Let us see the important
tests below.
Fabrics are tested normally for yarn quality, fabric weight (GSM), colour fastness,
dimensional stability (shrinkage), azo test, water resistant, safety, wear resistance, fabric
handling, etc.
Yarn tests:
The fabric is tested for finding
- Yarn counts,
- Single yarn strength,
- Bursting strength,
- Yarn twist,
- Evenness & hairiness,
- Yarn diameter,
- Yarn friction,
- Yarn shrinkage,
- Fibre content and
- Composition of blends.
Fabric weight (GSM) tests:

Both pre-processed and processed fabrics are to be tested for finding the fabric weight.
Also the stitch density like wales and course lines are to be tested.
Colour fastness tests:

There are various colour fastness tests. The important tests are to test colour fastness
- To washing,
- To perspiration (like sweat, saliva, etc),
- To rubbing / crocking – wet & dry,
- To light,
- To normal water, sea water & chlorinated water,
- To dry cleaning,
- To dry heat / hot pressing,
- To bleaching, etc.
- Acid / alkaline / water spotting
- Non-chlorine bleach
Azo tests:
The garments are tested for finding whether the fabrics are having any banned azo
dyestuff content. (The earlier chapter Azo dyestuffs can be referred for more details).
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Dimensional stability tests:

Shrinkage, dimensional stability, appearance and spirality of fabrics to be tested by
- Washing and flat dry
- Washing and tumble dry
- Relaxation
- Dry cleaning
- Steaming.
Fabric performance tests:

The garments are to be tested for
- Pilling resistance
- Random tumble pilling
- Abrasion resistance
- Snagging resistance
- Rust proof
- Soil release performance
- Stretch & recovery
- Wrinkle recovery
- Water proofness
- Water repellency
- Water resistance
- Moisture content
- Free formaldehyde content
- Acidity (pH)
Fabric handling tests:

The fabrics are tested for
- Wrinkle recovery
- Drape coefficient
- Crease recovery.
- Bow & skew.
WASHING INSTRUCTIONS & SYMBOLS:

In general, the woven garments retain their shape better if they are dried hanging on
clothes hangers. Straighten the seams and collar and the shape will be better retained and
the shirt easier to iron.
But knitted garments retain their shape better if they are dried flat. The coloured garments
should not be dried outdoors in sunlight. They can become discoloured and sun-bleached.
Coloured garments last longer if they are washed inside out. Streaks and spots on
garments can then be avoided.
In the earlier chapters, we had seen the importance of washing methods, washing
instructions and wash care labels. The washing instructions will vary from fabric to
fabric. Let us see the meaning of the different symbols on the washing label.
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Washing in water:
The bowl symbol indicates that the garment can be washed in water in a washing
machine or by hand. Within the bowl, there is a figure indicating the temperature, in
number of degrees Celsius that should be used to wash the garment. The line under the
bowl indicates any limitations to the normal washing process.
Wash in a filled machine at the indicated water temperature.

Normal spin.
Wash in a machine at the indicated water temperature. The

machine should only be half filled. Spin for one minute only. In a separate spin dryer,
half a minute only. The line under the bowl indicates that extra care should be taken.
Hand washing
Always make sure that the washing powder is completely dissolved in the water before
putting the garment into it. Never sprinkle or pour washing powder directly onto the
garment or allow coloured garments to soak. This can result in discolouration. Avoid
leaving garments to soak.
Hand wash only. Max 40 degree Celcius. Do not rub, do not ring out.
Do not wash in water.
Washing of wool and silk

Garments of untreated wool or silk, for example, with washing instructions "hand wash,
max 40C", demand special care. Use a washing powder that is specifically intended for
40C washing in water. Do not soak. Wash directly in water of the correct temperature
with the washing powder well dissolved in the water. Gently squeeze the garment in the
washing water, do not rub or ring out. Rinse thoroughly. A short spin removes excess
water best. Shake out the garment once it is half dry, to give it a "fuller" feel. Dry heavy
knitted garments.
Ironing:
The iron symbol means that the garment can be normally ironed or a rotary iron used.
Within the symbol there is/are one or more dots to indicate the ironing temperature.
High temperature. Max. 200C. For example, cotton, linen.
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Medium temperature. Max 150C. For example, wool, natural silk.
Low temperature. Max 110C. For example, polyamide (nylon), acrylic.
Do not iron or rotary iron.
Chlorine bleaching:
The triangle indicates that the garment can be bleached using chlorine. The letters CL, the
chemical symbol for chlorine can be seen inside the triangle
Can be bleached with chlorine.
Must not be bleached.
Dry Cleaning:
The circle indicates that the garment can be dry cleaned. The letter inside the circle
indicates the type of dry cleaning fluid to be used.
Will not stand a stronger dry cleaning fluid than perchloroethane. Perchloroethane
is the most common dry cleaning fluid used.
Dry cleaning fluid such as perchloroethane. The line refers to the water added, the
mechanical process used and/or the drying temperature.
Will not stand a stronger dry cleaning fluid than naphtha.
Do not dry clean.
Drying:
The rectangle is a symbol for drying. Water must be removed from the garments before
drying. Virtually all garments can be given a short spin, for a maximum of one minute.
Many garments can also be tumble dried. On the other hand, avoid tumble drying
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garments that you particularly cherish, as tumble drying weak the garment. The most
important thing is to follow the symbol that indicates whether or not the garment should
be tumble dried.
Tumble dry.
Tumble dry low.
Tumble dry normal.
High heat in the tumble drier.
Do not tumble dry.
The following symbols occur for ‘air drying’.
Hang dry.
Flat dry.
These washing symbols and instructions to be used in wash care labels, as per the
instructions of buyers. We have to take extra care to make sure that the symbols are
properly used according to the fabrics of the garments.
QUALITY PROCEDURES:
Each factory or organisation or company will have different procedures and practices on
quality according to their conveniences and principles. So let us discuss about the quality
system in general.
Quality standard relates not only to the fabrics, materials, component parts and garments;
but also to the production processes.
Quality parameters include finish, fit, size, durability, product variations, materials,
finish, colour, damages and imperfections.
Also the quality department is to prepare their work procedures mainly to
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• carry out relevant visual inspections of fabrics, trims, accessories and garments.
• carry out relevant physical measurements
• maintain accurate work records
• carry out work in accordance with company policies and procedures
• meet work specifications
• communicate effectively within workplaces
• read, interpret and follow information on job instructions, specifications, standard
operating procedures, patterns, tickets, order forms and other reference materials
• sequence operations
• clarify and check task related information
• Work systematically without the damage to goods, equipment or personnel.
Quality department should have knowledge and skills in

- interpreting work instructions, specifications, work standards and patterns,
- checking and measuring the relevant quality parameters,
- taking required action where standards of fabrics, trims, accessories, garments or
work processes are found to be unacceptable,
- maintaining accurate records,
- identifying improvements,
- applying safety precautions relevant to the task,
- assessing operational capability of machineries used.
An understanding is to be demonstrated about the received fabrics & trims, sewing &
other activities and the final appearance of the garments.
All the received fabrics & trims and the finished garments are to be continuously checked
for size, colour, fabric weight, quality, quantity and finish. They are to be measured, as
required, using the appropriate measuring instruments and units.
QCs are to make sure that the standard practices in work places are followed
systematically. Also they should take responsible for the maintenance of own work
quality and contributing to the quality improvement of team or section output, where
necessary.
They have to make sure that safety, environmental, housekeeping and quality practices
are strictly followed as specified by machine manufacturers, regulatory authorities and
the company.
The quality controllers have to check the measurements of the garments thoroughly in the
pilot batch or initial production. When the measurements are being checked, the overall
shape and appearance of garments are also to be verified. Some times there may be some
measurements given by the buyers have to be altered. Or some measurements may not be
achieved. Or some times we may feel the garments may need some alterations in
measurements for better appearance and fitting. In these cases, it is better to explain to
the buyer clearly to get their confirmation before commencing bulk production.
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If there is any change in the measurements, it has to be immediately informed to the

concerned departments like pattern making, sewing, sampling and to be sure that the new
measurements are implemented and followed in production.
Quality checks include visual inspection, physical measurements and checks against
patterns.
Information on the quality and other indicators of production performance is to be

recorded. Causes of deviations from specified quality standards are to be investigated and
reported to concerned departments.
The completed work is to be checked continuously in the factories. Special care is to be

taken for critical measurements.
Faulty pieces or final products are to be identified and isolated. The faults and identified
problems are to be recorded and reported to the concerned supervisors. Reasons for the
faults are to be found out and corrective action to be taken. Suitable preventative action is
to be advised to the concerned operations. Also to be sure that the corrective action is
being done.
It is the quality controllers’ responsibility to make sure that all the finished garments are
having the specified measurements within tolerance levels.
It is advisable for the quality department to take additional care for

- safety policies,
- job procedures and work instructions,
- waste and pollution management,
- the action taken promptly, accidents and incidents reported in accordance with
statutory requirements and factory systems,
- recognising and adapting appropriately to cultural differences in the workplace,
including modes of behaviour and interactions among staff and others in
accordance with company policies.
WORKMANSHIP & GENERAL APPEARANCE:

Seller’s general responsibility is to manufacture and supply garments to buyers according
to their specifications. Buyer’s or the importer’s general responsibility is to deliver the
garments to their wholesalers or retailers or chain stores. Wholesaler’s or retailer’s or
chain stores’ responsibility is to satisfy the end users by offering them quality garments in
suitable colours, making and measurements. So the ultimate aim for everybody is to
satisfy the end users.
Now let us think about the expectations of end users. Each end user will have different
taste of colours, decoration, fabric qualities, garment styles, etc. Also each of them will
have different body fits. It is not easy to satisfy all the customers in all aspects. So the
buyers have some standards on measurements, colours, fabric qualities and garment
styles which are mostly suitable for most of their customers.
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We can note that these specifications are made by the buyers only – not by the end users.
The end users don’t know based on which specifications these garments were made. They
don’t even bother to know about them. What they expect is the garments should be in
suitable fabrics according to the seasons, attractive colours and suitable styles - mainly
the workmanship of the garments should be neat and perfect. As they don’t know the
buyer’s original measurements, they don’t care much about the measurements. If they
like the garments and if the prices are OK, they would buy them even if there is a slight
deviation in the measurements.
We can understand that for the displayed garments the workmanship, colours, fabrics,
styles are most important than the measurements. The colours, fabrics and styles are
buyers’ decision. We can not do anything on them. But the workmanship and the general
appearance of garments are only in our hands. We are fully responsible for them.
By saying like this, I don’t degrade the importance of measurements. I am just explaining
the fact that the end users will give more importance to the above said general things than
the measurements.
So the quality controllers should give more importance to the general appearance,
workmanship, fabric quality, colours, style and fit than to measurements.
One may wonder why I am explaining like this in the quality chapter. The reason is this.
In most of the factories, most of the quality controllers and the quality inspectors give
more preference to the measurements only. From their reports, we can see that they had
spent more time on measuring the garments than checking the other things. After making
their quality reports, they would argue about the measurement deviations. They won’t
talk much about the workmanship and general appearance.
The patterns were checked and approved before bulk cutting. The cut bits were inspected
and approved before sewing. So when a garment is having measurement problem, it must
be only due to the operator’s mistake. The operator(s) should be advised how to correct
his working method to avoid the measurement problem in the other garments. It is the
one of QCs responsibilities to check the quality of sewing. So logically, if there is any
measurement problem, QCs must be blamed by themselves of their inability.
Even if there is any complaint on measurement deviation in a garment, if the

workmanship and general appearance are good, the garment can be accepted. But if the
workmanship and general appearance are not good in a garment, the garment is to be
rejected even if it has the perfect measurements.
Hence I suggest the quality controllers, checkers, inspectors and quality managers to
spend their more valuable time to improve the workmanship and general appearance of
the garments instead of wasting time on checking only the measurements.
PRESENTATION:
As the workmanship and general appearance are important for finished garments, the
presentation is also important for packed garments.
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The things like hang tags, price tags, special branded tags, bands, inner boards, tissue
papers, collar bones, packing clips & pins and packing boxes are used only to give
attraction to the garment packing. These things will not be of any use to the end users. All
these things will be removed and thrown to dust bins by the end users immediately after
opening the packing. Even then, the buyers are giving so much importance for these
things. Why because to attract their customers and the end users. So we must pay more
attention for using these things properly for the best presentation.
The garment may have best workmanship and perfect measurements. But if the
presentation of packing is not good, the garment can not be sold. So when a garment is to
be sold in packed condition, utmost importance is to be given for the presentation.
INSPECTIONS:
There are many inspections are being made. They are initial, pilot batch, middle, online,
pre-final and final inspections. The Quality Department in a company or factory should
do all these inspections routinely and regularly by themselves to get improved and
consistent quality.
The buyers or their nominated agents or buying agents may do any of these inspections.
Some buyers or buying agents will do only the final inspections. This is unsafe for the
factory. When they do only final inspections, without doing initial or online inspections,
they have only two options – either to accept or to reject the consignment. If they are not
satisfied with the quality, sometimes, they may ask the factory to recheck and repack the
garments. It is obvious that there will not be any improvement by rechecking and
repacking. At the same time, the look and finish of the garments get disturbed; the
handling stains can not be avoided fully. So after rechecking, the garments will become
worse than before rechecking.
On the other hand, if the buyers or buying agents do initial and online inspections, it will
definitely help the factory to improve the quality and workmanship. The more number of
online inspections; the more quality can be improved. Also by these inspections, as they
can correct all the mistakes according to their quality standards, both the buyer and the
factory can be confident of the quality. Then the final inspection will be very easy. Then
the question of either-to-accept-or-to-reject will not arise.
When we do the inspections, as it is not possible to inspect the whole consignment, only
some garments can be checked selectively. These selected garments are called ‘Sample
units’. Since the inspection is based on limited quantity of these sample units, there is
some risk that good lots may be rejected if the quality levels of the sample units are not
within the specified quality limits.
The inspections are being done based on AQL which is Acceptable Quality Level. This is
also called Assured Quality Level. There are different quality levels and different
inspection methods.
Also there are various numbers of levels from 0.065 to 15. Usually the levels 4.0 and 2.5
are used in garment inspections.
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COORDINATION:
Every company or organisation will have their own working systems and procedures. But
there is one thing is commonly needed. That is coordination.
We can well understand that the manufacturing and exporting of knitted garments depend
on the involvement of several departments. Though they are different in their duties and
responsibilities, the perfect coordination between the departments is compulsorily wanted
for the improvement of the company or organisation.
We should remember that this is a team work. To say exactly this is a team work of
teams. Everyone in the company should have the honest motivation, sincere intention and
determination for the growth of their company.
For the employees:

Majority of people in the world are trying for the lower or medium level jobs only. That
is the reason there is always stiff competition for these lower and medium level jobs.
Huge crowd of us are aiming only for these jobs.
On the other hand, there are always vacancies for the higher posts in all the trades,
businesses and organisations in all parts of the world. But it is the fact that very few of us
are trying for these higher posts.
I wish everybody to try for the higher posts. It is not easy. At the same time, it is not an
impossible thing. In order to reach these higher levels, we should develop ourselves with
the thorough practical knowledge, self confidence, honesty, sincerity and hard working.
Nothing is impossible – if we work sincerely and honestly.
Wishing you all success!
----------------
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The Knits

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PREFACE

Subject Heading Page No.

FINISHING & COMPACTING

Reactive print (by rotary machines) & charges 28

Discharge print (by rotary machines) & charges 29

Chest prints (advantages) 31

Advising quality department about quality level 100

By the weight of 100cm x 100cm fabric bit.

There are 2 qualities of yarn. Combed and Carded.

Approximate grey yarn prices per kg in Rs:

Hence, we have to be very cautious of the percentage or composition of Viscose. It is

Approximate Melange yarn prices per kg in Rs:

For Colour Melange in Cotton / Viscose blend:

For Colour Melange in 100% Cotton:

The special features of Gassed Mercerised yarns are

In any case, the fabric has to be mercerised before fabric dyeing.

Approximate Gassed (Grey) yarn prices per kg in Rs:

Approximate Gassed Mercerised (Grey) yarn prices per kg in Rs:

Approximate Gassed Mercerised Dyed yarn prices per kg in Rs:

So the fixing of finished fabric diameter is based on pattern requirements. Finished

Approximate knitting charges per kg in Rs.:

KNITTING WITH ELASTAN (SPANDEX):

To select suitable denier, we can use following conversion formula.

To avoid shade variations, we have to follow the following procedures.

To avoid shading between different sizes of garments in one carton:

To avoid shading between fabric lots:

2. Same mill yarn from the same yarn lot to be used.

Chlorine bleaching charge: By open winch or open tub: Rs.10 – 12 / kg.

So it is better to bleach the fabrics either by soft flow machines or by continuous

Peroxide White charge if made by winches: Approx Rs.22 – 24 / kg depending on shade.

The dyeing charges by open winches: Light colours: 20 – 25

SOFT FLOW DYEING:

Shades and charges:

The dyeing charges by soft flow machines: Light colours: 30 – 40

The washing charge is normally Rs.5 per kg.

FINISHING & COMPACTING

Steam calendering charge: Rs.1.50 to 2.50 / kg.

With these compacting machines, we can adjust following things.

Charges for Tubular compacting: Rs.6 per kg.

Charges for Open width compacting: Rs.12 – 15 per kg.

Charges for Heat set: Rs.25 – 30 per kg.

FABRIC RAISING OR BRUSHING:

Charges for one side raising: Rs.10 per kg.

ALL OVER PRINTS:

1. Quick and time saving.

PIGMENT PRINTING (BY ROTARY MACHINE):

Procedure to print in tubular form:

Print in open width form:

Water base prints:

Organic dyeing & printing:

All over prints (Pigment print) charges per kg in Rs.:

Rotary printing: 20 to 30% print coverage: 20 – 30

Printed fabric washing with slight enzyme: 8 – 10

REACTIVE PRINTING (BY ROTARY MACHINE):

9. Then fabric is to be dried.

All over prints (Reactive print) charges per kg in Rs.:

DISCHARGE PRINTING (BY ROTARY MACHINE):

3. Fabrics must be absolutely dry before printing.

Table printing (winch dyeing + printing): 20 to 30% print coverage: 60 – 70

Rotary printing (dyeing + printing): 20 to 30% print coverage: 90 – 100

Chest printing charges:

Manual printing (table printing) charges:

Up to 2 colours: up to 5cm x 5cm: 2 per pc