Rev. Rul. 61-126

The use of uncharred and untreated oak chip sawdust by winemakers, in the treatment of wines, is considered as being consistent with good commercial practice within the limitations of section 240.524 of the Wine Regulations. Winemakers desiring to use uncharred and untreated oak chip sawdust in the treatment of wines may receive the approval of the Assistant Regional Commissioner, Alcohol and Tobacco Tax, by the filing of appropriate notice pursuant to section 240.1052 of the regulations.