Substances, the appropriate meaning of the expre-ssion 'substances' in the s. is things. It cannot be disputed, and indeed it is not disputed, that absorbent cotton wool, roller bandages and gauze are substances, Chimanlal Jagjivandas Sheth v. State of Maharashtra, AIR 1963 SC 665: (1963) 1 Supp SCR 344.
1. The essence of something; the essential quality of something, as opposed to its mere form 2. Any matter, esp. an addictive drag, Black's Law Dictionary, 7th Edn., p. 1442.