When valuable waste is incurred, the drawback allowance on the exported article is based on the quantity of tax-paid alcohol used to manufacture the exported articles, reduced by the quantity of such alcohol which the value of the waste would replace.) (Based on the previous examples, if the 10 gallons of waste had a value of $.50 per gallon, then the 10 gallons of waste, having a total value of $5.00, would be equivalent in value to 5 gallons of the tax-paid alcohol
For example, someone trying to quit smoking may start with high-nicotine e-liquids and gradually reduce the amount until they opt for nicotine-free solutions
References Global Burden of Disease database, Washington, DC: Institute of Health Metrics
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[260] The call was made by a hotel employee at 12:56 a.m., reporting "a nonresponsive guest...inside of Room 1136." [261] According to the report, Martin Kirsten (Cornell's bodyguard) was at the singer's hotel room at 11:30 p.m
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