BIR Ruling No. 110-65

September 29, 1965 BIR RULING NO. 110-65 The H. C. DAMO Wine Merchant 141 Blumentritt Street San Juan, Rizal Gentlemen : This refers to your letter dated June 4, 1965 stating that you intend to manufacture and bottle a drink called "Punch". The ingredients you will use are pineapple, mango, calamansi, duhat fruits, etc. and rectified sugarcane alcohol. The resultant mixture will have an alcoholic strength of 8% proof. You now request information as to whether or not the manufacture of the aforesaid article is subject to regulation or control by this office. In reply thereto, I have the honor to inform you that, as the mixture referred to above is an intoxicating beverage, you are considered compounders and, therefore, the production thereof is necessarily subject to the revenue laws and regulations governing compounders. cdtech Very truly yours, (SGD.) MISAEL P. VERA Acting Commissioner of Internal Revenue