27 C.F.R. § 17.154 Spirits contained in intermediate products.
Title 27 - Alcohol, Tobacco Products and Firearms
Spirits contained in an intermediate product are not subject to drawback until that intermediate product is used in the manufacture of a nonbeverage product.
Title 27: Alcohol, Tobacco and Firearms
PART 17—DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS
Subpart G—Claims for Drawback
Spirits Subject to Drawback
§ 17.154 Spirits contained in intermediate products.