27 CFR 17.155 - Spirits consumed in manufacturing intermediate products.

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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.