(1) Subject to such conditions as the Commissioners may prescribe or otherwise impose, a relief from tobacco products tax shall be granted on any tobacco products that are shown to the satisfaction of the Commissioners -

(a) to have been destroyed in accordance with their requirements,

(b) to have been rendered unfit for use as tobacco products, and used for industrial or horticultural purposes,

(c) to have been returned to a tax warehouse for remanufacture,

(d) to be intended for use, or to have been used, solely for scientific tests or for tests connected with product quality, or

(e) to be delivered for shipment for use as stores on board a ship or aircraft on a journey from a place in the State to a place outside the State.