Rev. Rul. 63-98

A plastic-coated aerosol glass bottle, with `Freon C-318' as the propellant, may be used for packaging vermouth, provided only a minute amount of the `Freon C-318' remains in the vermouth dispensed from such container. Further, since the minute quantity of `Freon C-318' remaining in the vermouth after it has been dispensed from the bottle does not affect the character or flavor of the vermouth, the addition of such pressurizing gas does not constitute rectification within the meaning of section 5082 of the Internal Revenue Code of 1954.