Section 19.32 - Experimental distilled spirits plants(a)General. The appropriate TTB officer may authorize the establishment and operation of experimental plants for specific and limited periods of time solely for experimentation in, or development of: (1) Sources of materials from which spirits may be produced;(2) Processes by which spirits may be produced or refined; or(3) Industrial uses of spirits.(b)Waiver. The appropriate TTB officer may waive any provision of 26 U.S.C. chapter 51 (other than 26 U.S.C. 5312 ) and of this part (other than § 19.33 ) to the extent necessary to effectuate the purposes of 26 U.S.C. 5312(b) as outlined in paragraph (a) of this section. However, TTB will not waive the payment of any tax on spirits removed from an experimental plant.