Rev. Rul. 61-15

Advice has been requested whether Scotch whisky bottled in the United States after importation in bulk may be labeled with the phrase `Distilled and Blended in Scotland under Government Supervision.'

Section 5.41(b)(1) of the Distilled Spirits Labeling and Advertising Regulations under the Federal Alcohol Administration Act provides, in part, that no label, other than stamps authorized or required by this or any other Government, shall state or indicate that the distilled spirits contained in the labeled bottle are distilled, blended, made, bottled, or sold under, or in accordance with, any municipal, State, or Federal authorization, law, or regulations, unless such statement is required or specifically authorized by Federal, State, or municipal law or regulations, or is required or specifically authorized by the laws or regulations of a foreign country.

The British Customs and Excise Regulations state that the phrase `Distilled in Scotland and bottled in the United Kingdom Under Government Supervision' may be employed on labels with respect to Scotch whisky bottled in the United Kingdom for purposes of exportation or ships' stores. The regulations expressly forbid any variation in such statement and prohibit the phrase on labels of whisky bottled for home comsumption. Moreover, the regulations prohibit any other indication, on labels, of official countenance or guarantee of the description of the goods.

There is no authorization or requirement under British regulations which would permit the use of a phrase such as `Distilled and Blended in Scotland under Government Supervision' on labels of Scotch whisky which has been exported in bulk from the United Kingdom and bottled in the United States.

Accordingly, it is held that the use of such a phrase on labels of Scotch whisky bottled in the United States after importation in bulk is not permissible.