Subject to drawback.
Subject to drawback. This term is used with reference to spirits. Eligible spirits become subject to drawback when they are used in the manufacture of a nonbeverage product. When spirits have become subject to drawback, they may be included in the manufacturer's claim for drawback of tax covering the period in which they were first used.
27 CFR § 17.11
As used in this part, unless the context otherwise requires, terms have the meanings given in this section. Words in the plural form include the singular, and vice versa, and words indicating the masculine gender include the feminine. The terms includes and including do not exclude things not listed which are in the same general class.