Rev. Rul. 54-494

Advice is requested whether high proof brandy for the fortification of wine and wine may be transferred in bond in separate compartments of the same tank car.

In the instant case, the quantity of high proof brandy to be shipped is not sufficient to fill a tank car. However, the freight bill is charged on the basis of tank car capacity.

High proof brandy and wine may be transferred in bond in separate compartments of a tank car provided the transfer is effected in accordance with sections 185.868 through 185.872 of Regulations 10 and sections 178.218, 178.219, 178.223, 178.227 and 178.464 through 178.467 of Regulations 7. Each compartment of the tank car containing brandy must be identified by a letter of the alphabet, such as `A,' `B,' etc., and a separate route board must be used for each compartment containing brandy. The Form 1520, `Report of Spirits Gauged,' must specifically identify each compartment, and the compartments must be so constructed that wine and brandy cannot be intermingled.