Rev. Rul. 54-352

Advice is requested whether activated carbon may be added to whisky to be bottled-in-bond as a filtering medium.

Section 185.909 of Regulations 10 provides that filter aids may be used, prior to the bottling of distilled spirits in bond, only when they do not change the original character or composition of the spirits, either by the abstraction of any essential constituent or the addition of any substance.

The use of activated carbon as a filtering medium at the rate of 7 ounces to 400 gallons to whisky is permissible in the clarification of whisky to be bottled-in-bond, provided the original character or composition of the whisky is not changed thereby. Samples of the whisky, before and after filtration with activated carbon, should be taken at infrequent intervals for analysis to determine whether the use of the activated carbon has caused any change in the original character or composition of the whisky.

For the addition of activated carbon to certain rectified spirits exempt from the rectification tax, see Rev. Rul. 54-185, C.B. 1954-1, 304.

/*/ This Revenue Ruling was modified by Rev. Rul. 55-217, I.R.B. 1955-16, 23.