Rev. Rul. 57-476

Section 240.616 of the Wine Regulations provides that when wine is received in bond from other bonded premises, the consignee shall make application, in accordance with section 240.785 of such regulations, for allowance of losses in excess of one percent (two percent in the case of transcontinental shipments) from any package or other container . Such provision is, in its terms, inconsistent with section 240.785 of the regulations which requires an application for allowance where the loss of wine in transit from any shipment exceeds one percent (two percent in the case of transcontinental shipments). Held , since section 240.785 is referred to in section 240.616 and is embodied in subpart NN of the regulations which deals specifically with the entire subject of losses of wine in bond, including losses in transit, the provisions of section 240.785 of the regulations will govern.