Commonwealth Consolidated Acts

EXCISE ACT 1901 - SECT 77J

    If:

  (a)   goods (the delivered goods ) classified to subitem   10.25, 10.26, 10.27, 10.28 or 10.30 of the Schedule to the Excise Tariff Act 1921 are delivered for home consumption; and

  (b)   a person uses the delivered goods as a solvent; and

  (c)   the person manufactures or produces other goods by carrying out a recycling process on the delivered goods; and

  (d)   the other goods are for use as a solvent by the person; and

  (e)   apart from this section, the other goods would be classified to the subitem of that Schedule that applied to the delivered goods;

then that subitem does not apply to the other goods.