ATF Ruling 74-1
The Bureau of Alcohol, Tobacco and Firearms has been asked whether Oil of Peppermint Terpeneless, F. B., D. G., manufactured by Fritzsche Dodge & Olcott, Inc., may be authorized for use as a denaturant in Specially Denatured Alcohol Formula No. 38-B. Such Oil of Peppermint would be used in lieu of Peppermint Oil U. S. P. and would be an addition to the list of essential oils and aromatic substances authorized by Revenue Ruling 71-401, C.B. 1971-2, 452 (Internal Revenue), to be used without being tested for conformity with prescribed specifications in preparation of certain SDA formulas, and as substitutes in preparing Formula No. 38-B and other formulas where such substances are used in lieu of corresponding N. F., U. S. P., or natural substances; e.g., imitation lavender oils may be used in lieu of U. S. P. oil of lavender in either Formulas NO. 27-B or 38-B.
Under the provisions of 26 CFR 212.65, pertaining to formulas for denatured alcohol and rum, the Director, Bureau of Alcohol, Tobacco and Firearms, may authorize variations from denaturant specifications or use of substitute denaturants where such variation or substitution will not jeopardize the revenue. Also, under the authority of 26 CFR 201.404, pertaining to testing of denaturants, certain synthetic oils, essential oils, pure chemicals, or U. S. P. or N. F. substances may be used in denaturation without being tested by the denaturer if received under supervision of an assigned ATF officer in original sealed packages of a reputable manufacturer bearing such manufacturer's label descriptive of the contents.
Held, the Director, Bureau of Alcohol, Tobacco and Firearms, has determined that Oil of Peppermint Terpeneless, F. B., D. G., manufactured by Fritzsche Dodge & Olcott, Inc., 76 Ninth Avenue, New York, New York 10011, has the characteristic odor and flavor of Peppermint Oil U. S. P. and is a satisfactory substitute for such oil in the production of SDA No. 38-B (or 38-F) if the following specifications are met for such Oil of Peppermint Terpeneless:
Specific Gravity at 25 25C....................0.900-0.908
Refractive Index at 20C.......................1.459-1,465
Esters as Menthyl Acetate.....................5% Minimum
Menthol (Free and Esters).....................5% Minimum
It is also held that such Oil of Peppermint Terpeneless may be used by the denaturer without testing if the product is received in sealed, labeled packages as set out herein.
To qualify for exemption from the testing requirements of 26 CFR 201.404, any of the above listed substitute denaturants must be received by distilled spirits plant proprietors in the original sealed containers of the manufacturers, and the descriptive labels affixed to such containers shall include the applicable specifications shown in the above listing.
Applicants for permits, and persons who hold existing permits, for the use of specially denatured alcohol who wish to use specially denatured alcohol in which any of the above listed substitute denaturants have been used must, for that purpose, file Form 1479-A, Formula for Article Made with Specially Denatured Alcohol or Rum. However, permittees who already hold approved Forms 1479-A calling for the use of any such substitute denaturants need not reapply for approval thereof. The substitute denaturant desired should be identified on the Form 1479-A in the space provided for showing the specially denatured alcohol or rum formula to be used. Such identification should be in accordance with that shown in the foregoing listing in the column headed "Product Identification."
Denaturers, and users of specially denatured alcohol, who wish to use substitutes not included in the foregoing listing may file applications for that purpose as provided in 26 CFR 212.48 or 212.65. Products made with specially denatured alcohol in which any of the above listed substitute denaturants have been used may not be labeled N. F. or U. S. P.
Revenue Ruling 71-401, C. B. 1971-2, 452 (Internal Revenue), is hereby superseded.
26 CFR 201.404 and 26 CFR 212.65.