§17.154. Spirits contained in intermediate products.
27 C.F.R. § 17.154
Spirits contained in an intermediate product are not subject to drawback until that intermediate product is used in the manufacture of a nonbeverage product.
Notes, amendments, and revision history
Authority
Authority: 26 U.S.C. 5010, 5111-5114, 5123, 5206, 5273, 6065, 6091, 6109, 7213, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.
Source
Source: T.D. ATF-379, 61 FR 31412, June 20, 1996, unless otherwise noted.