Circular No.ES/184/2018-19 August 31, 2018
To: Members of the Council
Sub.: Forwarding of samples for testing to the Outside Laboratories
Your kind attention is invited to Board’s Circular Nos. 43/2017– Customs dated 16th November, 2017 and 11/2018- Customs dated 17th May, 2018 regarding forwarding of samples for testing to the outside laboratories wherein it was categorically indicated in the Circulars that up-gradation of the Revenue Laboratories is an on- going process and hence, laboratories earlier not equipped with testing facility for a specific item have since acquired the testing facilities consequent to up- gradation.
Now, CBIC has issued Circular No. 28/2018- Customs dated 30th August, 2018 on the above subject, and has clarified that field formations may send the samples to one of the other revenue laboratories which have the facility to test the given sample, instead of availing services of an outside Government laboratory.
Further, CBIC has instructed the Central Revenues Control Laboratory (CRCL) to continuously update the list of testing facilities available on its webpage or on the web link of each laboratory to avoid delays in testing merely on account of ascertaining as to which of the labs has the relevant testing facility.
Members may kindly make a note of the above.