Manufacture of motor vehicles

**Official Rulings:** - Manufacture of chassis fitted with engines

This class includes: - manufacture of passenger cars - manufacture of commercial vehicles: . vans, lorries, over-the-road tractors for semi-trailers etc. - manufacture of buses, trolley-buses and coaches - manufacture of motor vehicle engines - manufacture of chassis for motor vehicles - manufacture of other motor vehicles: . snowmobiles, golf carts, amphibious vehicles . fire engines, street sweepers, travelling libraries, armoured cars etc. . concrete-mixer lorries - ATVs, go-carts and similar including race cars This class also includes: - factory rebuilding of motor vehicle engines

This class excludes: - manufacture of electric motors (except starting motors), see 27.11 - manufacture of lighting equipment for motor vehicles, see 27.40 - manufacture of pistons, piston rings and carburettors, see 28.11 - manufacture of agricultural tractors, see 28.30 - manufacture of tractors used in construction or mining, see 28.92 - manufacture of off-road dumping trucks, see 28.92 - manufacture of bodies for motor vehicles, see 29.20 - manufacture of electrical parts for motor vehicles, see 29.31 - manufacture of parts and accessories for motor vehicles, see 29.32 - manufacture of tanks and other military fighting vehicles, see 30.40 - maintenance and repair of motor vehicles, see 45.20