5Article 27(1) of the directive provides:‘Member States shall exempt the products covered by this Directive from the harmonised excise duty under conditions which they shall lay down for the purpose of ensuring the correct and straightforward application of such exemptions and of preventing any evasion, avoidance or abuse:(a) when distributed in the form of alcohol which has been completely denatured in accordance with the requirements of any Member State, such requirements having been duly notified and accepted in accordance with paragraphs 3 and 4 of this Article. …;(b) when both denatured in accordance with the requirements of any Member State and used for the manufacture of any product not for human consumption;…(d) when used for the production of medicines defined by [Council Directive 65/65/EEC of 26 January 1965 on the approximation of provisions laid down by law, regulation or administrative action relating to medicinal products, OJ, English Special Edition, Second Series 1965-66, p. 20];…’
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