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EXCISE ACT 1901

PART VIIB - SPECIAL PROVISIONS RELATING TO FUEL  

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SECTION 77J   77J   GOODS THAT ARE NOT COVERED BY SUBITEM 10.25, 10.26, 10.27, 10.28 OR 10.30  

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If:


(a) goods (the delivered goods ) classified to subitem 10.25, 10.26, 10.27, 10.28 or 10.30 of the Schedule to theExcise 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.

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