Excise Act 1901

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

a person uses the delivered goods as a solvent; and

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

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

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