Rev. Rul. 58-253

A rectifier has requested permission to redesignate bottled vodka, produced exempt from rectification tax under section 235.450 of the Regulations relating to Rectification of Spirits and Wines, as neutral grain spirits for use as the spirit component in future taxable whisky blends. Held, the provisions of section 235.452 of the regulations and Revenue Ruling 55-594, C.B. 1955-2, 700, restricting the classification and use of vodka produced and bottled at a rectifying plant under exemption from the rectification tax, do not preclude the reclassification of the product as neutral spirits for use as such in taxable rectification.