Code of Federal Regulations · Section
§ 20.93 — Changes To Formulas
27 C.F.R. § 20.93
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(a) General. Except as provided in paragraph (b) of this section, any change of ingredients or quantities of ingredients listed in an approved formula shall constitute a different article for which a different approved formula is required by § 20.91.
(b) Exceptions. A different approved formula is not required for the following—
(1) A change from an ingredient identified in the formula by a brand name to the same quantity of a chemically identical ingredient acquired under a different brand name, or
(2) A change of an ingredient which is a coloring material.
Authorizing Statute
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Imposition, rate, and attachment of tax26 U.S.C. § 5001