Rev. Rul. 56-670

Section 235.400 of the Regulations relating to the Rectification of Spirits and Wines requires that, except in the case of distilled spirits transferred to the rectifying plant directly upon taxpayment from a distillery or internal revenue bonded warehouse and dumped for rectification within 30 days after receipt, all distilled spirits dumped for rectification must be gauged by the proprietor. Held, each package of imported distilled spirits dumped for rectification should be gauged by the rectifier in accordance with the above provisions. The customs gauge of the imported distilled spirits may not be accepted in lieu of the gauge by the proprietor of the rectifying plant even though the spirits are dumped for rectification within 30 dyas after receipt.