Section 20.189 - Use of S.D.S(a) Specially denatured spirits shall not be used for any purpose not authorized in this section.(b) Specially denatured spirits shall be used (1) in the manufacture of articles in accordance with the formula requirements of subpart F of this part, (2) for other purposes in accordance with approved statements of process (§ 20.94 ), or (3) in the case of S.D.A. Formula No. 3-A, 3-C, or 30, for mechanical or laboratory purposes not involving the development of a product.(c) Unless otherwise authorized by the appropriate TTB officer, each formulation of S.D.S. may be used only for the purposes authorized for that formulation under part 21 of this chapter.(d) By the use of essential oils and/or chemicals in the manufacture of each article containing 0.5 percent or more alcohol by weight or volume, the manufacturer shall ensure that: (1) Each finished article is unfit for beverage use; and(2) Unless approved "for export only" under §20.193(b), each finished article is incapable of being reclaimed or diverted to beverage use or internal human use. (e) Each finished article shall conform to the sample, if any, and formula for that article approved in accordance with subpart F of this part.T.D. ATF- 199, 50 FR 9162, 3/6/1985, as amended by T.D. ATF-435, 66 FR 5475 , 1/19/2001; 81 FR 59459 , 10/31/2016