[Code of Federal Regulations]
[Title 27, Volume 1]
[Revised as of April 1, 2007]
From the U.S. Government Printing Office via GPO Access
[CITE: 27CFR18.2]

[Page 339-340]
 
            TITLE 27--ALCOHOL, TOBACCO PRODUCTS AND FIREARMS
 
 CHAPTER I--ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE 
                                TREASURY
 
PART 18_PRODUCTION OF VOLATILE FRUIT-FLAVOR CONCENTRATE--Table of Contents
 
                             Subpart A_Scope
 
Sec.  18.2  Applicability of law.

    Except as specified in 26 U.S.C. 5511, the provisions of 26 U.S.C. 
Chapter 51 are not applicable to the manufacture, by any process which 
includes evaporations from the mash or juice of any fruit, of any 
volatile fruit-flavor concentrate if:
    (a) The concentrate, and the mash or juice from which it is 
produced, contains no more alcohol than is reasonably unavoidable in the 
manufacture of the concentrate; and
    (b) The concentrate is rendered unfit for use as a beverage before 
removal from the place of manufacture, or (in the case of concentrate 
which does not exceed 24 percent alcohol by volume) the concentrate is 
transferred to a bonded wine cellar for use in the production of natural 
wine; and
    (c) The manufacturer of concentrate complies with all requirements 
for the protection of the revenue with respect to the production, 
removal, sale, transportation, and use of concentrate, and of the mash 
or juice from which it is

[[Page 340]]

produced, as may be prescribed by this part.

(Sec. 201, Pub. L. 85-859, 72 Stat. 1392, as amended (26 U.S.C. 5511))