28So far as concerns the context of the provision at issue in the main proceedings, the scheme of Directive 2003/96 is founded on a clear distinction between motor fuels and heating fuels. That distinction, introduced in recitals 17 and 18 in the preamble to that directive, is applied, inter alia, by Articles 7 to 9 of the directive, relating to the detailed rules for setting the minimum levels of taxation applicable, on the one hand, to heating fuels and, on the other, to motor fuels and to products used as motor fuels for specific industrial and commercial purposes.
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