27 C.F.R. § 19.374 Manufacture of nonbeverage products, intermediate products, or eligible flavors.
Title 27 - Alcohol, Tobacco Products and Firearms
Distilled spirits and wine may be used for the manufacture of flavors or flavoring extracts of a nonbeverage nature as intermediate products to be used exclusively in the manufacture of other distilled spirits products on bonded premises. Nonbeverage products on which drawback will be claimed, as provided in 26 U.S.C. 5131–5134, may not be manufactured on bonded premises. Premises used for the manufacture of nonbeverage products on which drawback will be claimed must be separated from bonded premises. For purposes of computing an effective tax rate, flavors manufactured on either the bonded or general premises of a distilled spirits plant are not eligible flavors. (Sec. 201, Pub. L. 85–859, 72 Stat. 1356, as amended (26 U.S.C. 5201)) [T.D. ATF–297, 55 FR 18063, Apr. 30, 1990]
Title 27: Alcohol, Tobacco and Firearms
PART 19—DISTILLED SPIRITS PLANTS
Subpart M—Processing Operations Other Than Denaturation and Manufacture of Articles
Receipt and Use of Spirits, Wines and Alcoholic Flavoring Materials
§ 19.374 Manufacture of nonbeverage products, intermediate products, or eligible flavors.
