Rev. Rul. 56-537

Section 240.562 of the Wine Regulations and section 231.85 of the Regulations relating to Taxpaid Wine Bottling Houses provide that the marks prescribed therein, including the serial number, for containers of wine shall be placed on the head of the package or side or the case, known as the `Government Head' or `Government Side.' The proprietor of a bonded wine cellar, in order to facilitate the accurate marking of cases, desires to employ a device in marking wine cartons which applies the serial number automatically on the side of the carton as it is sealed. This equipment cannot apply the serial number on the end of the carton, where the remainder of the required information appears. Held, under these circumstances, the placing of the prescribed marks, except the serial number, or one side or end of the case, together with the legend `Serial No.,' followed by an arrow pointing to the location on the adjacent side or end where the serial number is placed, constitutes an acceptable marking within the requirements of the regulations.