Excise Act 1901
(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.