Eligible flavor.

Eligible flavor. A flavor which:
(1) Is of a type that is eligible for drawback of tax under 26 U.S.C. 5114;
(2) Was not manufactured on the premises of a distilled spirits plant; and
(3) Was not subjected to distillation on distilled spirits plant premises such that the flavor does not remain in the finished product.

Source

27 CFR § 19.1

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Scoping language

As used in this part, the following terms shall have the meanings indicated unless either the context in which they are used requires a different meaning, or a different definition is prescribed for a particular subpart, section, or portion of this part:

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