LIQUOR 353 kind of berry may not be used for the fortification of a berry wine prepared from another kind of berry or for the fortification of any wine other than berry wine, (4) no brandy other than apricot brandy may be used in the fortification of apricot wine and apricot brandy may not be used for the fortification of any wine other than apricot wine, (5) no brandy other than prune brandy may be used in the fortification of prune wine and prune brandy may not be used for the fortification of any wine other than prune wine, (6) no brandy other than pear brandy may be used in the fortification of pear wine and pear brandy may not be used for the fortification of any wine other than pear wine, and (7) no brandy other than plum brandy may be used in the fortification of plum wine and plum brandy may not be used for the fortification of any wine other than plum wine, and (8) no brandy other than apple brandy may be used in the fortification of apple wine and apple brandy may not be used for the fortification of any wine other than apple wine. SEC. 3037. REMOVAL OF DOMESTIC WINES FREE OF TAX. (a) REGULATIONS. - - Under such regulations and upon the execution of such notices, entries, bonds and other security as the Commis- sioner, with the approval of the Secretary, may prescribe, domestic wines subject to the taxes imposed by section 3030(a), may be re- moved from the winery where produced, free of tax, for storage on other bonded winery or bonded storeroom premises, or from such premises to other such bonded premises, or for exportation from the United States or for use as distilling material at any regularly reg- istered distillery or industrial alcohol plant: Provided, however, That the distiller using any such wine as distilling material shall, subject to the provisions of section 2846, be held to pay the tax on the product of such wines as will include both the alcoholic strength therein produced by fermentation and that obtained from the brandy or wine spirits added to such wines at the time of fortification: Pro- vided further, That suitable samples of brandy or fruit spirits may be withdrawn under rules and regulations to be prescribed by the Commissioner, subject to the approval of the Secretary, which samples shall be tax-free if for laboratory analysis and tax-paid if for any other use: Provided further, That the Commissioner, under rules and regulations to be by him prescribed subject to the approval of the Secretary, shall remit or refund all fortification taxes assessed or paid upon the quantity of fortifying spirits contained in wines exported, or which have become unfit for use as wine and are used as distilling material. (b) TRANSFER OF DUTIES. - For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3038 . GRAPE AND LIKE WINES FOR INDUSTRIAL USE. (a) REGULATIONs.- Under regulations prescribed by the Commis- sioner with the approval of the Secretary, it shall be lawful to pro- duce grape wines, citrus-fruit wines, peach wines, cherry wines, berry wines, apricot wines, prune wines, plum wines, pear wines, and apple wines on bonded winery premises by the usual method, and to trans- port and use the same, and like wines heretofore produced and now stored on bonded winery premises, as distilling material in any fruit- brandy distillery or industrial-alcohol plant. (b) TRANSFER OF DUT'ES.- For transfer of powers and duties of Commissioner and his agents, see section 3170. SEC. 3039. ALLOWANCE FOR LOSS DURING STORAGE OR CELLAR TREATMENT. (a) POWER OF COMMIssIONEuR. -T he Commissioner, with the ap- proval of the Secretary, is authorized to make such allowances for
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