Section 660(1) in Rules under the United Provinces Excise Act, 1910
(1)A licence in Form F.L. 15 may be granted by the Collector for the sale of such tonics or medicated wines imported into Uttar Pradesh as contain 20 per cent or over but under 42 per cent, of proof spirit and which are not listed in the Schedule of restricted preparations appended to the Medicinal and Toilet Preparations (Excise Duties) Rules, 1956 :Provided that when not imported into Uttar Pradesh from outside the sale of all such tonic or medicated wines can be made under licence in Form F.L. 15.
