Section 660(3)(b) in Rules under the United Provinces Excise Act, 1910
(b)Tonic or Medicated wines containing 20 per cent or over but under 42 per cent proof spirit [excluding those medicated wines which were included in the list of restricted preparations specified in the Schedule appended to the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956] are treated as foreign liquor and can only be sold by licensed vendors of foreign liquor or by Chemists or Druggists holding licence in Form F.L. 15.