According to the Narcotic Drugs and Psychotropic Substances (NDPS) Act, the penalty for contravention or offense relating to manufactured drugs and preparations involving commercial quantity is rigorous imprisonment for a term which shall not be less than ten years but which may extend to twenty years and shall also be liable to a fine which shall not be less than one lakh rupees but which may extend to two lakh rupees. Options C and D reflect this provision. Both options are identical.