[Code of Federal Regulations] [Title 27, Volume 1] [Revised as of January 1, 2008] From the U.S. Government Printing Office via GPO Access [CITE: 27CFR17.155] [Page 334] TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY PART 17_DRAWBACK ON TAXPAID DISTILLED SPIRITS USED IN MANUFACTURING NONBEVERAGE PRODUCTS--Table of Contents Subpart G_Claims for Drawback Sec. 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 Sec. 17.127 with respect to optional treatment of ingredients as unfinished nonbeverage products, rather than as intermediate products.