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Duty on heavy mineral (hydrocarbon) oil used by horticultural producers: a. in the heating, for the growth of horticultural produce primarily for the production of horticultural produce for sale, of any building or structure, or of the earth or other growing medium in it, or b. in the sterilisation of the earth or other growing medium to be used in any building or structure for the growth of horticultural produce primarily for the production of horticultural produce for sale. Claimant details.

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