§ 17.155. Spirits consumed in manufacturing intermediate products.
64 words·~1 min read·
/us/cfr/t27/s§ 17.155·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
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.