Testing of outside samples by Revenue Laboratories - Customs - 46/2020

Circular No. 46/2020.Customs F. No. 21019/08/2020-Cus(AS) Government of India Ministry of Finance Department of Revenue Central Board of Indirect Taxes Customs North Block, New Delhi Dated 15 th October, 2020 To All Pr. Chief Commissioners/Chief Commissioners of Customs, All Pr. Chief Commissioners/Chief Commissioners of Customs (P) All Pr. Chief Commissioners/Chief Commissioners of CGST, All Pr. Commissioners/Commissioners of Customs/Customs (Preventive), All Pr. Commissioners/ Commissioners of CGST, The Director, Central Revenues Control Laboratory, New Delhi, Web Master CBIC Subject: Testing of outside samples by Revenue Laboratories-reg. Madam/ Sir, 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 Iaboratories 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., 2. The Revenue Laboratories have been extensively modernized over past 03 years with the induction of state-of-the-art equipment and improvement of physical infrastructure, New man-power has also been inducted at the cutting-edge levels in Group A Group B and Group C . Eight (08) of these laboratories have obtained NABL Accreditation, as per ISO/IEC 17025:2017, for defined scope from March, 2019 onwards. The CRCL, New Delhi; Custom House Laboratory. Mumbai; JNCH Laboratory, Nhava Sheva; Custom House Laboratory, Chennai; Custom House Laboratory, Cochin; Custom House Laboratory, Visakhapatnam, Custom House Laboratory, Kandla and C. Ex Customs Laboratory, Vadodara are having NABL accreditation. 3. CRCL laboratories are now equipped to test samples which are hitherto forwarded to Food Safety and Standards Authority of India (FSSAI), Central Drug Standard and Control Organization (CDSCO) and Textile Committee in order to improve proficiency, ensure optimum utilization of equipment and other resources, Therefore, here is now an opportunity for Revenue laboratories for optimum utilization of the upgraded facilities, especially with state-of-the art instruments and to cater to the needs of these agencies with respect to the samples drawn at the customs area. Using CRCL by these agencies will not only help in optimal use of the available equipment but also reduce the dwell time. 4. Accordingly, the Board prescribes the following guidelines: (i) As Revenue Laboratories can deal with the samples related to Drug Controller, FSSAI Textile Committee, all the customs samples, are preferably be tested in the Revenue Laboratories only, (ii) In case facility to test 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. (iii) CRCL, New Delhi shall also function as Referral Laboratory along with other referral laboratories in Pharma, Textile Food. (iv) Whenever CRCL laboratories are not in a position to carry out a test, they shall make use of nearest CDSCO/FSSAI approved laboratories/Textile Committee. 5. Keeping in view the above position, the relevant Custom House Laboratories are mapped with different Ports as per Annexure-A- Facilities available at CRCL, New Delhi as Referral Laboratory in Food testing are listed at Annexure-B. 6. Further, Revenue Laboratories are not equipped to test samples related to Animal Quarantine (AQCS), Plant Quarantine (PQCS) and Wild Life Crime Control Bureau (WCCB), Hence, the existing arrangements could continue in this regard. 7. The field formations under your jurisdiction may be sensitized suitably. 8. Any difficulty in implementing this circular may kindly be brought to the notice of the Board. Encl: As above. (Sharad Srivastava) Director (Anti-Smuggling Unit), CBIC, New Delhi ANNEXURE-A List of Primary Labs Textile Sl. No. CRCL Laboratories to be mapped (Primary Testing) Customs Formation Other formation of CBIC Govt. Testing Lab (Referral Lab) 1. CRCL, New Delhi Delhi Zone (Customs)Delhi (Airport and General)Delhi (Import)Delhi (Export)Delhi ICD (Import)Delhi ICD (Export)ICD (Patparganj)Customs (Audit) Delhi (Preventive) Zone (Customs)Delhi (Preventive)Ludhiana (ICD)Amritsar (Preventive)Jodhpur (Preventive) Delhi Zone (CGST) Delhi-North Delhi-East Delhi-South Delhi-West Delhi (Audit-I)Delhi (Audit-II) Bhopal Zone (CGST) Bhopal Indore Indore (Customs) Jabalpur Raipur Ujjain Bhopal (Audit) Indore (Audit)Raipur (Audit) Chandigarh Zone (CGST) Chandigarh Jalandhar Jammu Ludhiana Shimla Chandigarh (Audit) Jammu (Audit) Ludhiana (Audit) Jaipur Zone (CGST) Alwar Jaipur Jodhpur Udaipur Jaipur (Audit) Jodhpur (Audit) Lucknow Zone (CGST) Agra Allahabad Kanpur Lucknow Varanasi Kanpur (Audit) Lucknow (Audit) Meerut Zone (CGST) Meerut Noida Ghaziabad Gautam Budh Nagar Dehradun Meerut (Audit) Noida (Audit)Dehradun (Audit) Noida Customs Panchkula Zone (CGST) Faridabad Gurugram Rohtak Panchkula Panchkula (Audit) Gurugram (Audit) DRIDRI, DZU, Delhi DRI, LZU, Lucknow DRI, IZU, Indore DRI, LZU, Ludhiana CRCL, New DelhiTextile Committee, Delhi (NCR) 2. CH Lab, Chennai Chennai Zone (Customs)Chennai-I (Airport)Chennai-II (Import)Chennai-III(Preventive)Chennai-IV (Export)Chennai-VII(Air Cargo)Chennai-VIII (General)Chennai (Audit) Chennai Zone (CGST) Chennai-North Chennai-South Chennai-Outer Puducherry Coimbatore Trichy Madurai Salem Chennai (Audit-I) Chennai (Audit-II)Coimbatore (Audit) DRIDRI, CZU, Chennai CRCL, New DelhiTextile Committee, Chennai 3. CH Lab, Vadodara Ahmedabad Zone (Customs)AhmedabadJamnagar (Preventive)KandlaMundra Ahmedabad Zone (CGST) Ahmedabad-North Ahmedabad-South Bhavnagar Gandhinagar Kutch (Gandhidham) Rajkot Ahmedabad (Audit) Rajkot (Audit) Vadodara Zone (CGST)Daman Surat Vadodara-I Vadodara-II Surat (Audit)Vadodara (Audit) DRIDRI, AZU, Ahemdabad CRCL, New DelhiTextile Committee, Delhi (NCR)Textile Committee, Mumbai 4. JNCH, Nhava Sheva Mumbai-II Zone (Customs)Nhava Sheva (General)Nhava Sheva-INhava Sheva-IINhava Sheva-IIINhava Sheva-VNhava Sheva (Audit) CRCL, New DelhiTextile Committee, JNPT 5. CH Lab, Mumbai Mumbai-I Zone (Customs)Mumbai (General)Mumbai (lmport-I)Mumbai (Import-II)Mumbai (Export)Mumbai (Audit) Mumbai-III Zone (Customs)Mumbai-I (AirportMumbai-II (Airport Special Cargo)Mumbai-III (Air Cargo Import) Mumbai-IV (Air Cargo Export) Mumbai-V (ACC General)Mumbai-VI(Preventive) Mumbai Zone (CGST) Belapur Bhiwandi Mumbai Central Mumbai East Mumbai West Mumbai South Navi Mumbai Palghar Raigad Thane Thane Rural Mumbai (Audit-I) Mumbai (Audit-II) Mumbai (Audit-III) Raigad (Audit)Thane (Audit) Nagpur Zone (CGST)Aurangabad Nagpur-I Nagpur-II Nagpur Customs Nashik Nagpur (Audit)Nashik (Audit) Pune Zone (CGST)Pune Customs Kolhapur Pune-I Pune-II Pune (Audit-I) Pune (Audit-II) DRIMZU, Mumbai CRCL, New DelhiTextile Committee, Mumbai 6. CH Lab, Tuticorin Tiruchirappalli (Preventive) Zone (Customs)TuticorinTiruchirappalli CRCL, New DelhiTextile Committee, Tirupur 7. CH Lab, Cochin Thiruvananthapuram Zone (CGST)Thiruvananthapuram Cochin Calicut (Kozhikode) Cochin (Audit) Cochin Customs Cochin Customs (Preventive) DRIDRI, CZU, Cochin CRCL, New DelhiTextile Committee, Cochin 8. CH Lab, Kolkata Kolkata Zone (Customs)Kolkata (Airport and ACCKolkata (Port)Kolkata (Preventive)Patna (Preventive) Zone (Customs)Lucknow (Preventive)Patna (Preventive) Kolkata Zone (CGST) Bolpur Haldia Howrah Kolkata-North Kolkata-South Siliguri Durgapur (Audit) Kolkata (Audit-I)Kolkata (Audit-II) CRCL, New DelhiTextile Committee, Kolkata Guwahati Zone (CGST) Agartala Aizawl Dibrugarh Dimapur GuwahatiImp halItanagar Shillong Guwahati (Audit) Shillong Customs (Preventive) Ranchi Zone (CGST) Jamshedpur Patna-I Patna-II Ranchi Ranchi (Audit) Patna (Audit) Bhubaneshwar Zone (CGST) Bhubaneshwar Rourkela Bhubaneshwar Customs (Preventive) Bhubaneshwar (Audit) DRIDRI, KZU, Kolkata DRI, GZU, Guwahati 9. CH Lab, Mangalore Bengaluru Zone (Customs)Bengaluru (Airport and Air Cargo) Bengaluru Mangaluru Bengaluru Zone (CGST)Belagavi Bengaluru-East Bengaluru-North Bengaluru-North West Bengaluru-South Bengaluru-West Mangalore Mysuru CRCL, New Delhi Textile Committee, Kannur Belagavi (Audit)Bengaluru (Audit-I)Bengaluru (Audit-II)Mysuru (Audit) DRIDRI, BZU, Bengaluru 10. CH Lab, Goa Goa Customs Pune Zone (CGST)Goa CustomsGoa CRCL, New DelhiTextile Committee, Mumbai 11. CH Lab, Vizag Visakhapatnam Zone (Customs)Visakhapatnam (Preventive) Visakhapatnam Zone (CGST) Visakhapatnam Guntur Tirupati Visakhapatnam Customs Vijayawada Customs (Preventive) Guntur (Audit) Hyderabad Zone (CGST)Hyderabad Customs Hyderabad Medchal Rangareddy Secunderabad Hyderabad (Audit-I) Hyderabad (Audit-II) DRIDRI, HZU, Hyderabad CRCL, New DelhiTextile Committee, HyderabadTextile Committee, Vizag 12. CH Lab, Kandla Ahmedabad Zone (Customs)Jamnagar (Preventive)KandlaMundra CRCL, New DelhiTextile Committee, Mumbai List of Primary Labs Pharma Sl. No. CRCL Laboratories to be mapped (Primary Testing) Customs Formation Other formation of CBIC Govt. Testing Lab (Referral Lab) 1. CRCL, New Delhi Delhi Zone (Customs)Delhi (Airport and General)Delhi (Import)Delhi (Export)Delhi ICD (Import)Delhi ICD (Export)ICD (Patparganj)Customs (Audit) Delhi Zone (CGST) Delhi-North Delhi-East Delhi-South Delhi-West Delhi (Audit-I) Delhi (Audit-II) CRCL, New DelhiNIB, NOIDAIVRI, IzzatnagarDrug Testing Laboratory, ChandigarhCDL, Kasuali Delhi (Preventive) Zone (Customs)Delhi (Preventive)Ludhiana (ICD)Amritsar (Preventive)Jodhpur (Preventive) Bhopal Zone (CGST)BhopalIndoreIndore (Customs) Jabalpur Raipur Ujjain Bhopal (Audit)Indore (Audit) Raipur (Audit) Chandigarh Zone (CGST) Chandigarh Jalandhar Jammu Ludhiana Shimla Chandigarh (Audit) Jammu (Audit)Ludhiana (Audit) Jaipur Zone (CGST) Alwar Jaipur Jodhpur Udaipur Jaipur (Audit)Jodhpur (Audit) Lucknow Zone (CGST)Agra Allahabad Kanpur Lucknow Varanasi Kanpur (Audit)Lucknow (Audit) Meerut Zone (CGST)Meerut Noida Ghaziabad Gautam Budh Nagar Dehradun Meerut (Audit)Noida (Audit)Dehradun (Audit) Noida Customs Panchkula Zone (CGST) Faridabad Gurugram Rohtak Panchkula Panchkula (Audit) Gurugram (Audit) DRIDRI, DZU, Delhi DRI, LZU, Lucknow DRI, IZU, Indore DRI, LZU, Ludhiana 2. CH Lab, Chennai Chennai Zone (Customs)Chennai-I (Airport)Chennai-II (Import)Chennai-III (Preventive)Chennai-IV (Export)Chennai-VII (Air Cargo)Chennai-VIII (General)Chennai (Audit) Chennai Zone (CGST) Chennai-North Chennai-South Chennai-Outer Puducherry Coimbatore Trichy Madurai Salem Chennai (Audit-I) Chennai (Audit-II) Coimbatore (Audit) CRCL, New DelhiCentral Drug Laboratory, Chennai DRIDRI, CZU, Chennai 3. CH Lab, Vadodara Ahmedabad Zone (Customs)Ahmedabad Jamnagar (Preventive) Kandla Mundra Ahmedabad Zone (CGST)Ahmedabad-North Ahmedabad-South Bhavnagar Gandhinagar Kutch (Gandhidham) Rajkot Ahmedabad (Audit) Rajkot (Audit) CRCL, New DelhiMiniLab, AhmedabadCDTL, Delhi Vadodara Zone (CGST)Daman Surat Vadodara-I Vadodara-II Surat (Audit)Vadodara (Audit) DRIDRI, AZU, Ahmedabad 4. JNCH, Nhava Sheva Mumbai-II Zone (Customs) Nhava Sheva (General)Nhava Sheva-I Nhava Sheva-II Nhava Sheva-III Nhava Sheva-V Nhava Sheva (Audit) CRCL, New DelhiMini Drugs Testing Laboratory, JNPT located at office of Assistant Drug ControllerCDTL, Mumbai 5. CH Lab, Mumbai Mumbai-I Zone (Customs)Mumbai (General)Mumbai (lmport-I)Mumbai (Import-II)Mumbai (Export)Mumbai (Audit) Mumbai Zone (CGST)Belapur Bhiwandi Mumbai Central Mumbai East Mumbai West Mumbai South Navi Mumbai CRCL, New DelhiCDTL, MumbaiNational Institute of Virology, PunaMini Drugs Testing Laboratory, Aircargo, MumbaiNational AIDS Research Mumbai-III Zone (Customs) Mumbai-I (Airport Mumbai-II (Airport Special Cargo)Mumbai-III (Air Cargo Import)Mumbai-IV (Air Cargo Export) Palghar Raigad Thane Thane Rural Mumbai (Audit-I) Mumbai (Audit-II) Mumbai (Audit-III) Raigad (Audit)Thane (Audit) Mumbai-V (ACC General)Mumbai-VI (Preventive) Nagpur Zone (CGST) Aurangabad Nagpur-I Nagpur-II Nagpur Customs Nashik Nagpur (Audit) Nashik (Audit) Pune Zone (CGST)Pune Customs Kolhapur Pune-I Pune-II Pune (Audit-I) Pune (Audit-II) DRIDRI, MZU, Mumbai 6. CH Lab, Tuticorin Tiruchirappalli (Preventive) Zone (Customs)TuticorinTiruchirappalli CRCL, New DelhiMini Lab, BangaloreCDTL, Chennai 7. CH Lab, Cochin Thiruvananthapuram Zone (CGST)Thiruvananthapuram Cochin Calicut (Kozhikode) Cochin (Audit) Cochin Customs Cochin Customs (Preventive) CRCL, New DelhiMini Lab, BangaloreCDTL, Chennai DRIDRI, CZU, Cochin 8. CH Lab, Kolkata Kolkata Zone (Customs)Kolkata (Airport and ACC)Kolkata (Port)Kolkata (Preventive)Patna (Preventive) Zone (Customs)Lucknow (Preventive)Patna (Preventive) Kolkata Zone (CGST) Bolpur Haldia Howrah Kolkata-North Kolkata-South Siliguri Durgapur (Audit) Kolkata (Audit-I) Kolkata (Audit-II) CRCL, New DelhiCentral Drug Laboratory, KolkataRegional Drugs Testing Laboratory, Guwahati Guwahati Zone (CGST)Agartala Aizawl Dibrugarh Dimapur Guwahati Imphal Itanagar Shillong Guwahati (Audit) Shillong Customs (Preventive) Ranchi Zone (CGST)Jamshedpur Patna-I Patna-II Ranchi Ranchi (Audit) Patna (Audit) Bhubaneshwar Zone (CGST)Bhubaneshwar Rourkela Bhubaneshwar Customs (Preventive)Bhubaneshwar (Audit) DRIDRI, KZU, Kolkata DRI, GZU, Guwahati 9. CH Lab, Mangalore Bengaluru Zone (Customs)Bengaluru (Airport and Air Cargo)BengaluruMangaluru Bengaluru Zone (CGST)Belagavi Bengaluru-East Bengaluru-North Bengaluru-North West Bengaluru-South Bengaluru-West Mangalore Mysuru Belagavi (Audit) Bengaluru (Audit-I)Bengaluru (Audit-II) Mysuru (Audit) CRCL, New Delhi Mini lab, Bangalore CDTL, Chennai DRIDRI, BZU, Bengaluru 10. CH Lab, Goa Goa Customs Pune Zone (CGST) Goa Customs Goa CRCL, New Delhi CDTL, Mumbai Mini Drugs Testing Laboratory, JNPT located at office of Assistant Drug Controller National Institute of Virology, Pune 11. CH Lab, Vizag Visakhapatnam Zone (Customs)Visakhapatnam (Preventive) Visakhapatnam Zone (CGST)Visakhapatnam Guntur Tirupati Visakhapatnam Customs Vijayawada Customs (Preventive) Guntur (Audit) CRCL, New Delhi CDTL, Hyderabad Hyderabad Zone (CGST) Hyderabad Customs Hyderabad Medchal Rangareddy Secunderabad Hyderabad (Audit-I) Hyderabad (Audit-II) DRIDRI, HZU, Hyderabad 12. CH Lab, Kandla Ahmedabad Zone (Customs)Jamnagar (Preventive) Kandla Mundra CRCL, New Delhi Mini lab, Ahmedabad CDTL, Mumbai List of Primary Labs FSSAI Sl. No. CRCL Laboratories to be mapped (Primary Testing) Customs Formation Other formation of CBIC Govt. Testing Lab (Referral Lab) 1. CRCL, New Delhi Delhi Zone (Customs)Delhi (Airport and General)Delhi (Import)Delhi (Export)Delhi ICD (Import)Delhi ICD (Export)ICD (Patparganj) Delhi Zone (CGST) Delhi-North Delhi-East Delhi-South Delhi-West CRCL, New Delhi Food Research and Standardization Laboratory, Ghaziabad Delhi (Preventive) Zone (Customs)Delhi (Preventive)Ludhiana (ICD)Amritsar (Preventive)Jodhpur (Preventive) Bhopal Zone (CGST) Bhopal Indore Indore (Customs) Jabalpur Raipur Ujjain Chandigarh Zone (CGST) Chandigarh Jalandhar Jammu Ludhiana Shimla Jaipur Zone (CGST)Alwar Jaipur Jodhpur Udaipur Lucknow Zone (CGST)Agra Allahabad Kanpur Lucknow Varanasi Meerut Zone (CGST) Meerut Noida Ghaziabad Gautam Budh Nagar Dehradun Noida Customs Panchkula Zone (CGST) Faridabad Gurugram Rohtak Panchkula DRIDRI, DZU, Delhi DRI, LZU, Lucknow DRI, IZU, Indore DRI, LZU, Ludhiana 2. CH Lab, Chennai Chennai Zone (Customs)Chennai-I (Airport)Chennai-II (Import)Chennai-III (Preventive)Chennai-IV (Export)Chennai-VII (Air Cargo)Chennai-VIII (General) Chennai Zone (CGST) Chennai-North Chennai-South Chennai-Outer Puducherry Coimbatore Trichy Madurai Salem CRCL, New Delhi Food Safety and Analytical Control Laboratory, Mysore Indian Institute of Crop Processing Technology, Chennai Quality Evolution Laboratory, Chennai DRIDRI, CZU, Chennai 3. CH Lab, Vadodara Ahmedabad Zone (Customs)Ahmedabad Jamnagar (Preventive) Ahmedabad Zone (CGST)Ahmedabad-North Ahmedabad-South Bhavnagar CRCL, New Delhi Centre for Analysis and Learning in Livestock in Food (CALF), Kandla Mundra Gandhinagar Kutch (Gandhidham) Rajkot Anand Food Research and Standardization Laboratory, Ghaziabad Quality Evaluation Laboratory, Mumbai Vadodara Zone (CGST) Daman Surat Vadodara-I Vadodara-II DRIDRI, AZU, Ahmedabad 4. CH Lab, Cochin Thiruvananthapuram Zone (CGST)Thiruvananthapuram Cochin Calicut (Kozhikode)Cochin Customs Cochin Customs (Preventive) CRCL, New Delhi Export Inspection Agency, Kochi Food Safety and Analytical Control Laboratory, Mysore DRIDRI, CZU, Cochin 5. CH Lab, Vizag Visakhapatnam Zone (Customs)Visakhapatnam (Preventive) Visakhapatnam Zone (CGST)Visakhapatnam Guntur Tirupati Visakhapatnam Customs Vijayawada Customs (Preventive) Guntur (Audit) CRCL, New Delhi Indian Institute of Chemical Technology, Hyderabad Central Food Laboratory, Kolkata Pesticide Formulation and Residual Analysis, Hyderabad Quality Evolution Laboratory, Chennai Hyderabad Zone (CGST) Hyderabad Customs Hyderabad Medchal Rangareddy Secunderabad Hyderabad (Audit-I)Hyderabad (Audit-II) DRIDRI, HZU, Hyderabad ANNEXURE B Facilities available at CRCL, New Delhi as a referral laboratory Name of the referral food laboratory All over India - as per scope of testing defined hereunder (2) (3) Director,Central Revenues Control Laboratory,I . A . R . I ., P.O.,Hillside Road,Pusa Campus,New Delhi-110 012 Pesticide residue analysis of fruits and vegetables, cereals and pulses, water, spices, Nutritional, Proximate analysis of fresh and processed food products. Reference Laboratory : Indian Institute of Horticulture Research, Bangalore Analysis of pesticide residue, heavy metals, mycotoxins, antibiotics, colouring agents, adulterants, food additives in Vegetables. Reference Laboratory : Indian Institute of Vegetable Research, Varanasi Analysis of chemical contaminants (pesticide residues, heavy metals, illegal dyes and any other chemical contaminant), physical contaminants and adulterants in Spices. Reference Laboratory : 1. Quality Evaluation Laboratory, Kochi 2. Quality Evaluation Laboratory, Guntur 3. Quality Evaluation laboratory, Navi Mumbai. Milk and Milk Products, Analysis of pesticides, antibiotics, mycotoxins and heavy metals, Polycyclic Aromatic Hydrocarbons, dioxin, and other emerging contaminants in milk and milk products. Reference Laboratory : Centre for Analysis and Learning in Livestock in Food (CALF), Anand Gujarat Analysis of moisture, hexane in soluble matter, acid value, unsaponifiable matter, iodine value, saponification value, peroxide value, fatty acid composition, presence of animal body fat in the vegetable fat, test for physical properties, nickel in vanaspati, phosphorous in soyabean oil, presence rancidity, soluble colours, Pesticide Residues, Heavy metal analysis in fats and oils. Reference Laboratory : Council of Scientific and Industrial Research-IICT Hyderabad Packaged Drinking Water analysis ; Analysis of pesticide residues, heavy metals in Cereals and Cereal Products and Spices. Reference Laboratory : Indian Institute of Crop Processing Technology, Tanjavur, Tamil Nadu Analys is of pesticide residues and heavy metals in Fish and Fishery Products. Reference Laboratory : Central Institute of Fisheries Technology, Cochin, Kerala Analysis of Aflatoxins, Free fatty Acids, Peroxide value, Iodine value, Pesticide residues, Metals and Other soluble Residues in Nuts ; Presence of Moisture content, Specific gravity, Reducing sugar, Fructose-Glucose Ratio, Acidity, Ash content, Analysis of Heavy Metals, Pesticide residues in Honey ; Analysis of Aflatoxins, Total fatty Acids, pesticide residues and heavy metals in Nutraceuticals. Reference Laboratory : Indian Institute of Integrative Medicine, Jammu Tawi