Article 3 Excepted cases
(1)
Relief shall not be afforded by this Order in respect of goods imported for the purpose of any examination, analysis or test which itself constitutes a sales promotion.
(2)
Relief shall not be afforded by this Order in respect of heavy oil imported for the purpose of being used as fuel for a road vehicle.
(3)
In this Order “heavy oil” has the same meaning as in section 1 of the Hydrocarbon Oil Duties Act 1979.