[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.