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The Excise Duties (Goods Imported for Testing, etc) Relief Order 1991

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Goods remaining

9.  Any goods not completely used up or destroyed in the course of, or as a result of, the examination, analysis or test, and any products resulting from those operations, shall be—

(a)destroyed or otherwise rendered commercially worthless;

(b)exported; or

(c)put to other use on payment of duty.

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