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        2017 (3) TMI 1635 - HC - Indian Laws

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        NDPS quantity in dosage-form tablets turns on actual psychotropic content, not gross tablet weight. For psychotropic substances seized in dosage form, NDPS quantity classification depends on the actual content of the notified substance in that dosage ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                              NDPS quantity in dosage-form tablets turns on actual psychotropic content, not gross tablet weight.

                              For psychotropic substances seized in dosage form, NDPS quantity classification depends on the actual content of the notified substance in that dosage form, not the gross tablet weight. Section 2(xx) treats a dosage-form substance as a preparation, and Section 2(xxiii) read with the 2009 notification requires reference to the psychotropic content contained in the tablets. Applying that approach to Zolpidem in Zolfresh tablets, the calculated content fell below the commercial quantity threshold, so the higher commercial-quantity classification was not applicable and the lesser-quantity provision governed instead.




                              Issues: Whether the psychotropic substance found in seized Zolfresh tablets, which were in dosage form, had to be assessed on the basis of the actual Zolpidem content in the tablets so as to bring the case within Section 22(b) of the Narcotic Drugs and Psychotropic Substances Act, 1985, instead of Section 22(c) of that Act.

                              Analysis: Section 2(xx) defines preparation to include a substance in dosage form, and Section 2(xxiii) read with the 2009 notification makes the quantity for such dosage form referable to the psychotropic substance contained in that particular dosage form. The seized tablets were Zolfresh tablets containing Zolpidem in 10 mg dosage form, and the inventory showed 18,415 tablets. On that basis, the Zolpidem content worked out to 184.15 gms, which is below the commercial quantity of 250 gms prescribed for Zolpidem. The larger tablet weight could not be treated as commercial quantity for the purpose of Section 22(c) where the relevant dosage form and its actual psychotropic content were the basis of the statutory table.

                              Conclusion: The charge could not stand under Section 22(c); it attracted only Section 22(b), and the charge was required to be altered accordingly.

                              Final Conclusion: The revision succeeded, and the charge for commercial quantity was set aside in favour of the lesser quantity provision.

                              Ratio Decidendi: In the case of a psychotropic substance seized in dosage form, quantity for NDPS classification must be determined by the actual content of the notified substance in that dosage form, not by the gross tablet weight, unless the statute or notification clearly requires otherwise.


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                              ActsIncome Tax
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