The Central Board of Indirect Taxes and Customs (CBIC) notified the guidelines for testing outside samples by Revenue Laboratories.
The Central Revenues Control Laboratories (CRCL), assist the field formations in chemical analysis of samples of various trade commodities to enable appropriate assessment of duties. These laboratories also assist in enforcement of Customs Act, NDPS Act, GST Laws, Central Excise Act, and other allied Acts including for the purpose of environment protection, food safety etc.
The Board prescribes the various guidelines.
Firstly, as Revenue Laboratories can deal with the samples related to Drug Controller, FSSAI & Textile Committee, all the customs samples, are preferably to be tested in the Revenue Laboratories only.
Secondly, in case a facility to test a particular commodity or parameter is not available in the nearest Revenue Laboratory, such cases shall be referred to the nearest government laboratory where such facility is available.
Thirdly, CRCL, New Delhi shall also function as Referral Laboratory along with other referral laboratories in Pharma, Textile & Food.
Lastly, whenever CRCL laboratories are not in a position to carry out a test, they shall make use of the nearest CDSCO/ FSSAI approved laboratories/ Textile Committee.
“Revenue Laboratories are not equipped to test samples related to Animal Quarantine (AQCS), Plant Quarantine (PQCS) and Wildlife Crime Control Bureau (WCCB). Hence, the existing arrangements could continue in this regard,” the Board said.
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