Code of Federal Regulations (Last Updated: May 6, 2024) |
Title 27 - Alcohol, Tobacco Products and Firearms |
Chapter I - Alcohol and Tobacco Tax and Trade Bureau, Department of the Treasury |
SubChapter A - Alcohol |
Part 17 - Drawback on Taxpaid Distilled Spirits Used in Manufacturing Nonbeverage Products |
Subpart G - Claims for Drawback |
Spirits Subject to Drawback |
§ 17.155 - Spirits consumed in manufacturing intermediate products.
Latest version.
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§ 17.155 Spirits consumed in manufacturing intermediate products.
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.