27 C.F.R. § 17.155
Current through August 31, 2024
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.
27 C.F.R. § 17.155