Rev. Rul. 62-80

Section 201.467 of the Distilled Spirits Plants Regulations provides that all bottles containing spirits bottled on bottling premises for export shall have securely affixed thereto a label showing certain information, including the words `For Export' and the plant number. Section 201.469 of the regulations provides, under certain conditions, that taxpaid spirits originally bottled for domestic use may be exported with benefit of drawback without rebottling and further provides that the words `For Export' may be shown on the neck or similar strip label affixed to the bottles.

Held , the lithographing of the plant number and the words `For Export' on the lids of eight-ounce tinplate containers is considered as being in substantial compliance with the provisions of section 201.467 and the lithographing of the words `For Export' on the lids of like containers is also considered as meeting the requirements of section 201.469(c) of the regulations, provided, in each case, that all other required information is also lithographed on such `liquor bottles.' However, such words must be so placed on the containers that they will not be obscured by the strip stamp.