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    <title>Quarterly return of manufacture of controlled substance in Schedule-A</title>
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    <description>Manufacturers of controlled substances in Schedule-A must submit separate quarterly returns for each substance, reporting registration particulars, opening balance, manufacture, sale transactions, and closing balance in kilograms. Sale entries must identify the purchaser, premises, consignment note number, and quantities. The return must disclose delayed filing and any fine paid, be certified as correct, and be sent to the concerned Zonal Director of the Narcotics Control Bureau. Import or export entries require No Objection Certificate particulars instead of registration details.</description>
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