Fungible materials.
X X X X Extracts X X X X
X X X X Extracts X X X X
....ials shall be physically segregated, according to their origin, during storage: Provided that where the producer is facing considerable costs or material difficulties in keeping separate stocks of identical and interchangeable originating and non-originating materials used in the manufacture of a product, the "accounting segregation" method....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he purposes of this rule,- (a) "fungible materials" means materials being of the same kind and commercial quality, possessing the same technical and physical characteristics, and which once they are incorporated into the finished product cannot be distinguished from one another for origin purposes; and, (b) "generally ....
TaxTMI