Amendment status not verified — confirm the current text below against the official source.
Spare parts, accessories and components of— (a) motorcar, motor scooter, moped, motorised cycle-rickshaw, motor cycle, motor cycle combination of any kind, motorette and any other kind of motor vehicle, (b) tractor, (c) buldozer, scrapper, excavator, wheel loader and pipe-layer, (d) power tiller, (e) heavy earth-moving machinery, but excluding bearings, tyres and tubes, and flaps of tyres and tubes.