Central Revenues Control Laboratory

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Duties

1. CRCL is the Head Quarter Laboratory of the Central Board of Excise & Customs. CRCL officers are also involved in technical functioning of Government Opium & Alkaloid Factories, Ghazipur and Neemuch. The Chemical Laboratories attached to the Custom Houses & Central Excise Commissionerates are headed by Joint Director/Chemical Examiner Grade-I. These laboratories function under the administrative control of respective Commissionerates.
2. The Director (Revenue Laboratories) exercises functional control over all Revenue Laboratories. He is also the appellate testing authority in case of a retest and advises the Board/Commissionerates in respect of the matters referred for his opinion.
3. The duties of the officers of Revenue Laboratories are as under:
• Assist the Central Board of Excise & Customs, Department of Revenue, Ministry of Finance, Government of India in all technical matters pertaining to Tariff of Customs & Central Excise.
• To inspect factories, in order to study technical problems from revenue aspect, as and when the Head of Laboratory feels necessary, with prior approval of the Commissioner.
• To carry out any other work deemed necessary to safeguard revenue and any other work of special nature allotted by the Board, Commissioner and Director (RLs).
• Analysis of the samples received from Magistrates and Superintendents of Police, Port Health Officers and from any other Government Agency with the permission of the Commissioner of Customs/Excise.
• Assist field formations of Customs & Central Excise in analysis of their samples of various trade commodities for the purpose of classification under Central Excise Tariff, Customs Tariff, Import & Export Trade Control policy books and Draw-back purposes etc.
• Assist Central Board of Excise & Customs in classification of industrial goods containing ethyl alcohol and narcotic drugs for their classification under Medicinal & Toilet Preparation Act.
• Assist Scientific Sub-Committee of World Customs Organization in scientific matters pertaining to Harmonized System of Classification.
4. Besides above, as per the National Policy on Narcotic Drugs and Psychotropic Substances each of the seized samples has to be tested quickly, precisely and accurately as the test report forms the basis for trial of the accused. On the other hand, if the seized substance is not a drug, a quick and accurate report helps exonerate those who are arrested but against whom there is no evidence. In addition to testing samples that it receives, CRCL as the Nodal Drug Testing Laboratory is also responsible for the following:
• Developing/documenting/prescribing standard testing protocols for each narcotic drug, psychotropic substance and precursor and any other related tests.
• Developing/documenting/prescribing standard methods for testing samples of blood, urine, etc. to confirm consumption of narcotic drugs or psychotropic substances by any person.
• Developing advanced forensic testing methods such as impurity profiling.
• Developing standardized forms of reporting which can withstand legal scrutiny.
• Publishing and disseminating manuals on the above to all the forensic science labs in the country.
• Identifying the basic minimum equipment required to conduct tests to determine the nature and purity of any narcotic drug, psychotropic substance or precursor.
• Identify the gaps between the necessary equipments and those available in each of the labs.
• Make recommendations on the equipment required to strengthen each laboratory.
• Conduct training programs for the personnel working in various forensic laboratories in the country.
5. The officers of CRCL have been notified as Government Scientific Experts under Section 293 Cr.P.C. 1973.

Manual of Revenue Laboratories