Rev. Proc. 56-15

SECTION 1. PURPOSE.

The purpose of this Revenue Procedure is to provide certain information as an aid in the adequate and uniform identification of essences on Forms 698-Supplemental, Formulas and Process for Wine, on submission to the National Office.

SEC. 2. BACKGROUND.

The Wine Regulations provide for the identification of essences on Forms 698-Supplemental on submission by proprietors of bonded wine cellars. In a number of instances, action on these forms in the National Office has been delayed due to inadequate identification of essences thereon.

SEC. 3. IDENTIFICATION OF ESSENCE.

.01 Where a natural essence or flavor to be used in the production of special natural wine is a product which has been manufactured under a formula approved pursuant to the Regulations relating to Drawback on Distilled Spirits Used in Manufacturing Nonbeverage Products, the formula filed on Form 1678, Formula and Process for Nonbeverage Product, will be considered as satisfying the requirement of section 240.447 of the Wine Regulations for the filing of a sample and a statement of materials and processes. In such case, the formula number (Form 1678) under which approved, the date of approval, and the name of the manufacturer should be shown on Form 698-Supplemental covering the special natural wine.

.02 To provide permanent instructions relative to the submission of identifying information of essences used in special natural wines, Form 698-Supplemental is being revised to include specific information in the instructions on the form in regard to the identifying information required.

.03. Assistant Regional Commissioners, Alcohol and Tobacco Tax, will examine the forms prior to submission to the National Office and, where such forms list as an ingredient an essence which is not sufficiently identified, they will be returned to the proprietor of the bonded wine cellar for correction.

SEC. 4. INQUIRIES.

Any inquiries with respect to this Revenue Procedure should refer to the number thereof and should be directed to the Assistant Regional Commissioner, Alcohol and Tobacco Tax.

SEC. 5. EFFECTIVE DATE.

This Revenue Procedure shall be effective April 26, 1956.