1. Regulations
  2. title 27
  3. chapter I
  4. part 17
  5. subpart G
  6. subjgrp 54
  7. § 17.154

View all text of Subjgrp 54 [§ 17.151 - § 17.155]

§ 17.154 - Spirits contained in intermediate products.

Spirits contained in an intermediate product are not subject to drawback until that intermediate product is used in the manufacture of a nonbeverage product.

AUTHORITY: 26 U.S.C. 5010, 5111-5114, 5123, 5206, 5273, 6065, 6091, 6109, 7213, 7652, 7805; 31 U.S.C. 9301, 9303, 9304, 9306.

SOURCE: T.D. ATF-379, 61 FR 31412, June 20, 1996, unless otherwise noted.

CITE AS: 27 CFR 17.154