| (i) | - | recognised by the Central Government; or |
| (ii) | - | recognised by a State Government, subject to such guidelines as may be issued by the Central Government in this behalf; or |
| (iii) | - | established by or under any law for the time being in force, which is maintained, financed or aided by the Central Government or a State Government for carrying out analysis or test of any goods with a view to determining whether such goods suffer from any defect; |
CAclubindia
