Just a moment...
Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.
Step 1 – Issue Identification & Review
The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.
• Review the issues identified by the AI
• Add, edit, remove, or refine issues as required
Step 2 – Draft Generation
Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.
• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review. 
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
Press 'Enter' after typing page number.
Press 'Enter' after typing page number.
Don't have an account? Register Here
Press 'Enter' after typing page number.
Issues: Whether Phensedyl cough linctus, containing codeine phosphate within the notified limit and established in therapeutic practice, fell within the exception to the definition of manufactured drug so that no offence under Section 21 of the Narcotic Drugs and Psychotropic Substances Act, 1985 was made out and the FIR was liable to be quashed.
Analysis: Section 21 of the Narcotic Drugs and Psychotropic Substances Act, 1985 applies only to contravention in relation to manufactured drugs and preparations. The statutory definition of manufactured drug under Section 2(xi) read with Notification No. 0.826(E), dated 14-11-1985 excludes preparations compounded with other ingredients containing not more than 100 milligrammes of codeine per dosage unit and not more than 2.5 per cent concentration in undivided preparations, provided they have been established in therapeutic practice. The sample report showed codeine phosphate at 9.5 mg per 5 ml and 1.9 per cent concentration, and Phensedyl was acknowledged to be used therapeutically for dry cough. Allegations regarding misuse by addicts, absence of purchase bills, or licence violations did not attract Section 21, as such matters could at best arise under the Drugs and Cosmetics Act, 1940. Penal provisions were to be strictly construed, and the preparation could not be brought within the mischief of the Act merely on apprehended misuse.
Conclusion: The preparation was covered by the notified exception, no offence under Section 21 was made out, and the petitioner succeeded in securing quashing of the FIR and consequential proceedings.