EXCISE ACT 1901
PART VIIB
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SPECIAL PROVISIONS RELATING TO FUEL
SECTION 77J
77J
GOODS THAT ARE NOT COVERED BY SUBITEM 10.25, 10.26, 10.27, 10.28 OR 10.30
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;
View history note
Hide history noteIf:
(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.
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