Section 660(3) in Rules under the United Provinces Excise Act, 1910
(3)(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.(ii)Medicated wines classed as Restricted Preparations are given in the Schedule appended to the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956.(iii)Tonics or medicated wines containing 42 percent and over of proof spirit are in Appendix E-1, Excise Manual, Volume II.(iv)Tonics or medicated wines containing less than 20 per cent of proof spirit are given in Appendix E-III, Excise Manual, Volume II.Chemists and Druggists selling medicated wines under licence F.L. 15 shall obtain copies of the above lists from the Collector, and in case of a preparation not on the list shall move the Collector to obtain information regarding its alcoholic strength or category from the Excise Commissioner.Note. - (a) Tonic or medicated wines containing less than 23 per cent of proof spirit may be sold without a licence.(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.(c)Tonic or medicated wine containing 42 per cent and over proof spirit can be sold by a foreign liquor vendor only.(d)Duty on Indian-made medicated wines excluding those contained in the Schedule, appended to the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 will be charged at the rates given in item 6 of Appendix B-1I.(e)Duty on medicated wines classed as restricted preparations contained in the Schedule appended to the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 will be charged Rs. 17.50 n.p. per L.P. gallon.
