77JGoods that are not covered by subitem 10.25, 10.26, 10.27, 10.28 or 10.30

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; then that subitem does not apply to the other goods.