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The complex formula is created by blending more than 100 different batches of malt and grain whiskies. After blending, the whisky is filled into used barrels and matured for another few months. This "marriage" process harmonizes all components in the formula, resulting in a mellow taste. Bottling is controlled at 51.4% ABV, almost equivalent to 90 British proof, that Nikka blenders determined through repeated experiments to achieve the ideal taste profile.