Rev. Rul. 57-342

Under section 5062(b) of the Internal Revenue Code of 1954 and section 252.40 of the Regulations relating to Drawback on Liquors Exported, upon the exportation of distilled spirits or wines manufactured or produced in the United States, on which an internal revenue tax has been paid, there shall be allowed a drawback equal in amount to the tax found to have been paid thereon provided the distilled spirits or wines were bottled or packaged especially for export. Held , domestically produced taxpaid distilled spirits and wines which were originally bottled and cased for domestic use, if contained in cases as originally packaged as provided in section 252.70 of the regulations and the taxpaid status of the merchandise is properly established, may be dumped and rebottled or packaged especially for export with benefit of drawback under section 252.71 of the regulations. However, such products, in order to be eligible for drawback, must actually be dumped and rebottled or packaged especially for export with benefit of drawback since the mere relabeling of the spirits in the original containers does not meet the requirements of the law and regulations.