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The pyrolysis, carbonisation, distillation, liquefaction, partial oxidation or other heat treatment of coal (other than the drying of coal), lignite, oil, other carbonaceous material (as defined in Section 1.1) or mixtures thereof otherwise than with a view to gasification or making of charcoal.
The purification or refining of any of the products of a process mentioned in paragraph (a) or its conversion into a different product.
Nothing in paragraph (a) or (b) refers to the use of any substance as a fuel or its incineration as a waste or to any process for the treatment of sewage. In paragraph (a), the heat treatment of oil does not include heat treatment of waste oil or waste emulsions containing oil in order to recover the oil.
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