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        <h1>Tribunal Clarifies Lab Accreditation for Product Testing vs. Individual Parameters</h1> <h3>M/s. Shah Petroleum Ltd., M/s. Gandhar Oil Refinery (I) Ltd., M/s. Apar Industries Ltd. Versus Commissioner of Customs (Import), Mumbai</h3> The Tribunal clarified that laboratory accreditation is generally granted for testing certain products and not necessarily for individual parameters. It ... Whether M/s. Ultra Tech Environmental Consultancy and Laboratory and Aavanira Biotech Pvt Ltd are accredited by the Ministry of Environment and Forest to test the samples for parameters of rubber process oil namely; colour, Ash Content, Flash Point(COC), Density, Kinematic Viscosity, Aniline Point, Poly Aromatic Hydrocarbon(PAHs) and Test for Halogens etc. - Held that: - M/s. Ultra Tech Environmental Consultancy and Laboratory replied that they are not accredited by the Ministry to test parameters. The accreditation is given for testing certain products; it is not given for testing particular parameters. With the consent of both sides, the samples may be drawn in the presence of both sides and send to M/s. Ultra Tech Environmental Consultancy and Laboratory. While sending the samples for testing, it may be kept in mind that the accreditation by the Ministry of Environment and Forest is for product testing as per Standards and not for individual parameters. Letter may be addressed to the laboratory accordingly. Drawal of samples and analysis may be completed within 15 days. The sample may be tested by the laboratory to meet the requirement of the Hazardous Waste(Management, Handling and Transboundary Movement) Rules, 2008 - Cost of analysis to be born by the applicant. Application disposed off. Issues:1. Accreditation of laboratories for testing specific parameters.2. Procedure for sample testing and analysis.3. Cost allocation for analysis.Accreditation of Laboratories for Testing Specific Parameters:The Tribunal noted that the Asstt. Commissioner had requested a laboratory to test samples for specific parameters of rubber process oil. However, the laboratory, M/s. Ultra Tech Environmental Consultancy and Laboratory, stated that they were not accredited by the Ministry of Environment and Forest for testing those parameters. The Tribunal clarified that accreditation is generally granted for testing certain products and not necessarily for individual parameters. Consequently, the Tribunal decided to proceed with sending the samples to M/s. Ultra Tech Environmental Consultancy and Laboratory for analysis, emphasizing that the accreditation by the Ministry is for product testing as per standards and not for individual parameters.Procedure for Sample Testing and Analysis:Following the above discussion, both parties agreed to have the samples drawn in their presence and sent to M/s. Ultra Tech Environmental Consultancy and Laboratory for testing. The Tribunal directed that the samples should be sent for testing within 15 days from the date of the order. It was specified that the analysis should meet the requirements of the Hazardous Waste (Management, Handling and Transboundary Movement) Rules, 2008. The Tribunal also instructed that a letter addressing the laboratory should reflect the understanding that accreditation by the Ministry is for product testing as per standards and not specifically for individual parameters.Cost Allocation for Analysis:The Tribunal ordered that the cost of the analysis would be borne by the applicant. The decision was made to proceed with the sample testing and analysis, with the understanding that the applicant would cover the expenses associated with the process. The order was directed to be given Dasti, indicating that it should be dispatched immediately.This judgment addresses the issues of laboratory accreditation for testing specific parameters, the procedure for sample testing and analysis, and the allocation of costs for the analysis. It clarifies the understanding of accreditation by the Ministry of Environment and Forest, outlines the steps for sample testing, and specifies the party responsible for covering the expenses related to the analysis.

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        ActsIncome Tax
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