(a) Formula. To every 100 gallons of alcohol of not less than 160 proof add:
One hundred gallons of vinegar of not less than 90-grain strength or 150 gallons of vinegar of not less than 60-grain strength.
(b) Authorized uses.
(1) As a raw material:
511. Vinegar.
(2) Miscellaneous uses:
812. Product development and pilot plant uses (own use only).