Code of Federal Regulations · Section
§ 17.155 — Spirits Consumed In Manufacturing Intermediate Products
27 C.F.R. § 17.155
View:
Spirits consumed in the manufacture of an intermediate product—which are not contained in the intermediate product at the time of its use in nonbeverage products—are not subject to drawback. Such spirits are not considered to have been used in the manufacture of nonbeverage products. However, see § 17.127 with respect to optional treatment of ingredients as unfinished nonbeverage products, rather than as intermediate products.
Authorizing Statute
-
Definitions31 U.S.C. § 9301
-
Credit for wine content and for flavors content26 U.S.C. § 5010