https://www.taxtmi.com/caselaws?id=198924 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. en-us Tue, 14 Mar 2017 00:00:00 +0530 Tue, 13 Feb 2018 06:22:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198924 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. Case-Laws Indian Laws Tue, 14 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198924