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The committee vide its report has opined as under:-

"In this case, the committee is of the opinion that as per FSL Report parcel 1 contain Buprenorphine HCL 0.3 mg/ml which is a Psychotropic substance, as per rule 66 of NDPS Rules a valid drugs licensed firm can keep formulations containing Psychotropic substance for sale with proper record. Parcel no. 2,3 and 4 found to contain Dextropropoxyphone HCL 33, 65 and 65/mg/cap. respectively listed at Sr. No. 87 if a unit dosage form of Dextropropoxy-phene contains not more than 135 mg then it does not fall under NDPS Act, as per Govt. of India notification no. 826 (E) dated 14.11.85. Paracetamol is neither psychotropic nor Narcotic drug.