Article 17

The following may be exempted from excise duty or excise duty already paid on them may be refunded:

1. (a)

   denatured manufactured tobacco used for industrial or horticultural purposes;

2. (b)

   manufactured tobacco which is destroyed under administrative supervision;

3. (c)

   manufactured tobacco which is solely intended for scientific tests and for tests connected with product quality;

4. (d)

   manufactured tobacco which is reworked by the producer.

Member States shall determine the conditions and formalities to which the abovementioned exemptions or refunds are subject.