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35. Methyl morphine (commonly known as „Codeine‟) and Ethyle morphine and their salts (including Dionine), all dilutions and preparations except those which are compounded with one or more other ingredients and containing not more than 100 milligrams of the drug per dosage unit, and with a concentration of not more than 2.5% in undivided preparations and which have been established in Therapeutic practice.
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35. Methyl morphine (commonly known as „Codeine‟) and Ethyle morphine and their salts (including Dionine), all dilutions and preparations except those which are compounded with one or more other ingredients and containing not more than 100 milligrams of the drug per dosage unit, and with a concentration of not more than 2.5% in undivided preparations and which have been established in Therapeutic practice.
36. The Division Bench of High Court of Allahabad in Vibhor Rana (supra), after examining the aforesaid judgment of the Hon‟ble Supreme Court in the State of Punjab Vs. Rakesh Kumar (supra) has observed:
"35. However, whether Phensedyl New Cough Linctus, or any substance containing "Methyl morphine (commonly known as "Codeine‟) and Ethyl morphine and their salts (including Dionine), all dilutions and preparations except those which are compounded with one or more other ingredients and containing not more than 100 milligrams of the drug per dosage unit and with a concentration of not more than 2.5% in undivided preparations and which have been established in Therapeutic practice." falls within the exception to item No. 35 of the Notification dated 14-11-1985 issued by the Government of India containing the list of narcotic drugs and whether it is a "Manufactured drug‟ and is a "narcotic substance‟ was neither raised nor adjudicated in this case. xxx
TABLE Sl. Name of the essential Quantity No. narcotic drug (1) (2) (3)
1. Morphine and its salts and all 500 preparations containing more Milligrammes than 0.2 per cent of Morphine