Section 30A(2) in The United Provinces Excise Act, 1910
(2)The duties to which this section applies are-(a)any duty on intoxicants or medicinal or toilet preparations containing alcohol which are not excisable articles within the meaning of this Act; and(b)any duty on an excisable article produced outside India and imported into Uttar Pradesh whether across a customs frontier as defined by the Central Government or not.
