Section 660(3)(i) in Rules under the United Provinces Excise Act, 1910
(i)Tonics or medicated wines containing 20 per cent or over but under 42 per cent of spirit and which are not listed in the Schedule of Restricted Preparations appended to the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 are given in Appendix E-11, Excise Manual, Volume II.