/usr/share/magics/level.xml is in libmagics++-data 2.26.2-2build1.
This file is owned by root:root, with mode 0o644.
The actual contents of the file can be viewed below.
1 2 3 4 5 6 7 8 9 10 11 12 13 | <levels>
<level code='100'
short_title='hPa'
long_title='hPa'/>
<level code='109'
short_title='Hybrid'
long_title='Hybrid level'/>
<level code='1'
short_title='Sfc'
long_title='Surface'/>
</levels>
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