thereon, be regarded for the purposes of this Act as a licensed duty manufacturing warehouse: Provided that no rebate for any loss or deficiency in respect of petrol and distillate fuel so reconditioned, mixed or blended exceeding the rebate specified in section 75(19)(e) and (f) shall be allowed on such goods. (Added A.5/1991.) (5) Notwithstanding anything to the contrary in this Part, the Commissioner may, on such conditions as he may impose, and in such circumstances and at such places as he may specify, permit the mixing or blending of any mineral oil products with one another or with other goods whether or not such products or goods are in a duty storage warehouse or have passed out of customs and excise control for any purpose, including that of rendering such goods saleable or more readily saleable or of fulfilling special orders. (Amended A.5/1991.) (6) Subsection (3) insofar as it relates to the duty payable and the rebate of duty shall mutatis mutandis apply in respect of mineral oil products mixed or blended under this subsection. (7) Any duty paid in respect of any goods so used for mixing or blending shall be deemed to have been paid in respect of any duty payable in accordance with subsection (6) in respect of the mineral oil products obtained by such mixing or blending. (8) This section shall not be construed as authorizing a refund of any amount by which any duty already paid or assessed in respect of any goods so used for mixing or blending exceeds the duty payable under this subsection. (9) Any mineral oil product used in mixing or blending shall be deemed to consist entirely of imported goods unless it is proved to the satisfaction of the Commissioner that it consists entirely of excisable goods or it is proved to his satisfaction that it contains such a small proportion of imported goods that he considers it negligible, in which event such mineral oil product shall be deemed to consist entirely of excisable goods. (10)If the Commissioner is satisfied that any goods to which this Act relates have become mixed by an act or omission which by the exercise of reasonable care could not have been avoided, he may apply the provisions of subsection (3), in so far as that subsection relates to the duty payable and any rebate of duty, as if such goods were mixed in a customs and excise storage warehouse with his permission. (Amended A.7/1981.) (11)Notwithstanding this Act the Commissioner may, subject to such conditions as he may in each case impose, regard the mixing of mineral oil products of different classes or kinds as a result of transport by pipeline, except a pipeline used in connexion with the loading or discharge of vehicles, or the mixing of imported and locally manufactured mineral oil produce of the same class or kind in the ordinary course of transport or storage or distribution in Swaziland as not constituting manufacture of a new product, provided the quantities of the constituent products entered before they became so mixed are separately accounted for to his satisfaction.