Motor Vehicles. - Reference to Motor Vehicles in CN-172/89 would include a reference to Tractors in the light of Note 2 to Chapter 87 read with description of Heading Nos. 87.06 and 87.07. Accordingly the benefit of exemption Notification 172/89 would not be available to parts of engines which are interchangeable for use with Tractors including agricultural Tractors. - Madras Customs House Public Notice No. 59/90, dated 2-2-1990.

Plastic boxes (containers) which are specially designed for use principally or solely with Motor Cycles/Mopeds/Scooters would be appropriately classifiable under Heading 87.14.- Calcutta-II Collectorate Trade Notice No. 43/87, dated 17-2-1987.

Specialised Transport vehicles such as ambulances, prisoner vans, etc. would be classifiable under Heading 87.03. - Calcutta-II Collectorate Trade Notice No.160/86, dated 25-7-1986.