7E+W+SThere shall be exempted from all the requirements of paragraphs 3, 4, 5 and 6 above—
(a)solid fuel supplied under arrangements made in the coal industry for the supply of solid fuel to persons who are or have been employed in that industry or to the dependants of such persons;
(b)solid fuel made up in a container only for ease of handling as part of the load of a vehicle or ship where the whole of that load so far as it consists of solid fuel is being delivered to a single buyer.