For the purposes of this Directive "municipal waste incineration plant" shall mean any technical equipment used for the treatment of municipal waste (q.v.) by incineration, with or without recovery of the combustion heat generated, but excluding plants used specifically for the incineration of sewage sludge, chemical, toxic and dangerous waste, medical waste from hospitals or other types of special waste, on land or at sea, even if these plants may burn municipal waste as well.