Provided that this section shall not apply to-
- any securely stoppered glass, stoneware or metal receptacle of less than [ten litres] capacity containing [petroleum Class A] [Substituted by Act 24 of 1970, for " dangerous petroleum " (w.e.f. 1.8.1976). ] which is not for sale, or
- a tank incorporated in a motor conveyance, or attached to an internal combustion engine, and containing petroleum intended to be used to generate motive power for the motor conveyance or engine, or
- a pipe-line for the transport of petroleum, or
- any tank which is wholly underground, or
- any class of receptacles which the Central Government may, by notification in the Official Gazette, exempt from the operation of this section.