75_azad
Shri Narendra Modi
Shri Narendra Modi
Prime Minister of India
International Trade
INDIA – QUANTITATIVE RESTRICTIONS ON IMPORTS OF AGRICULTURAL
World Trade Organization WT/DS91/8 G/L/233 G/AG/GEN/22 G/LIC/D/20 23 April 1998

(98-1644)
Original: English

INDIA – QUANTITATIVE RESTRICTIONS ON IMPORTS OF AGRICULTURAL, TEXTILES AND INDUSTRIAL PRODUCTS

Notification of Mutually Agreed Solution
The following communication, dated 17 March 1998, from the Permanent Missions of Australia and India, is circulated pursuant to Article 3.6 of the DSU.

In accordance with paragraph 6 of Article 3 of the Understanding on Rules and Procedures Governing the Settlement of Disputes, the Governments of India and Australia hereby notify the Dispute Settlement Body that, with respect to the matter raised by the Government of Australia in its request for consultations with India dated 16 July 1997 (WT/DS91/1; 22 July 1997), concerning quantitative restrictions maintained by India on the importation of a large number of agricultural and industrial products, the parties have reached a mutually agreed solution as set forth in the attached exchange of letters.

We would ask you to circulate the attachments to this letter to the Dispute Settlement Body and the relevant Councils and Committees.

S. Narayanan
Ambassador and Permanent Representative
Permanent Mission of India
to the World Trade Organization
21 November 1997
Dear Charge d’Affaires,

I have the honour to refer to the discussion between representatives of the Government of India and the Government of Australia on the issue of the removal of residual quantitative restrictions on imports by India.

Further to a request made for consultations with the Government of India pursuant to Article 4 of the 1994 Understanding on the Rules and Procedures Governing the Settlement of Disputes, Article XXII of the General Agreement on Tariffs and Trade 1994 (GATT 1994), Article 19 of the Agreement on Agriculture, and Article 6 of the Agreement on Import Licensing Procedures, by the Government of Australia on 16 July 1997 concerning quantitative restrictions maintained by India on the importation of a large number of agricultural and industrial products (WT/DS91/1; 22 July 1997), the Government of Australia and the Government of India have reached a mutually agreed solution.

This letter together with its attachment and your letter in reply constitute the mutually agreed solution between India and Australia with regard to the said dispute in the WTO.

Without prejudice to the rights and obligations of either Member under the Agreement establishing the World Trade Organization, and on the understanding that as long as the Government of India implements the provisions of this exchange of letters, the Government of Australia will not initiate action under GATT Articles XXII or XXIII as regards the quantitative restrictions on imports during the phasing out period as defined below, the Government of Australia and the Government of India have agreed as follows:

  • Without prejudice to India’s rights and obligations under the WTO Agreement, the quantitative restrictions on imports maintained by India by reference to Article XVIII:B of GATT 1994, as notified to the WTO in Annex I, Part B, of document WT/BOP/N/24, dated 22 May 1997, will be removed, at the latest by 31 March 2003.
  • The Government of India will remove these restrictions for the products in the attached Annex and in Annex III of document WT/BOP/N/24, in accordance with the following time-schedules: Phase 1 covers 1 April 1997 to 31 March 2000; Phase II covers 1 April 2000 to 31 March 2002; and Phase III covers 1 April 2002 to 31 March 2003. The Government of India will remove these restrictions in annual tranches in a balanced manner.
  • India will grant to Australia treatment no less favourable than that granted by India to any other country with respect to the elimination of these import restrictions on products in the attached Annex or in Annex III of document WT/BOP/N/24 either autonomously or pursuant to agreement or understanding with that country, including pursuant to the settlement of any outstanding dispute under the WTO Understanding on Rules and Procedures Governing the Settlement of Disputes.
  • In the interest of transparency and to ensure that importers and exporters may be aware of the changes made from time to time, India will notify the implementation of the time-schedules in accordance with Article 5 of the Agreement on Import Licensing Procedures. In accordance with India’s export and import policy and practices, India will publish in its annual EXIM statement those products from which these quantitative restrictions have been removed. Australia and India agree to an annual review of this Agreement for the purposes of ensuring transparency of information concerning the implementation of the time-schedules.
  • Where imports are channelled through a state trading enterprise or an enterprise enjoying exclusive or special rights, the elimination of quantitative restrictions on imports will be without prejudice to India’s rights and obligations under Article XVII of GATT 1994 and the Understanding on the Implementation of Article XVII of GATT 1994.
  • The Government of India and the Government of Australia will notify the relevant bodies of the WTO that they have reached a mutually agreed solution.
  • India intends upon reaching bilateral solutions with the trading partners which have requested consultations under GATT Article XXII, to seek multilateral accommodation of its revised time-schedules. Australia will cooperate with India in this regard.

I would be grateful if you would confirm that Australia accepts the contents of this letter.

Please accept, Sir, the assurance of my highest consideration.

Yours sincerely,
(Signed) S. Narayanan
Mr. Ric Wells
harge d’Affaires
Permanent Mission of Australia
to the World Trade Organization
Geneva
Permanent Mission of Australia
to the World Trade Organization
56 rue de Moillebeau
1211 Geneva 19

21 November 1997

Sir,

I have the honour to acknowledge receipt of your letter of today’s date concerning the mutually agreed solution reached between the Government of Australia and the Government of India in regard to the issue of the removal of residual quantitative restrictions on imports by India.

I confirm that Australia accepts the contents of the letter and that your letter and this letter in reply constitute a mutually agreed solution between India and Australia with regard to a request for consultations with the Government of India pursuant to Article 4 of the 1994 Understanding on the Rules and Procedures Governing the Settlement of Disputes, Article XXII of the General Agreement on Tariffs and Trade 1994 (GATT 1994), Article 19 of the Agreement on Agriculture, and Article 6 of the Agreement on Import Licensing Procedures, by the Government of Australia on 16 July 1997 concerning quantitative restrictions maintained by India on the importation of a large number of agricultural and industrial products (WT/DS91/1; 22 July 1997).

Please accept, Sir, the assurance of my highest consideration.

Yours sincerely,
(Signed) Ric Wells
Charge d’Affaires
H.E. Mr. Srinivasan Narayanan
Ambassador and Permanent Representative
Permanent Mission of India to the WTO
Geneva

ANNEX Phase I
SI No. ITC (HS) Code Description of the products
6 020329.00 Other meat of swine, frozen
41 030212.00 Pacific salmon, Atlantic salmon, and Danube salmon, fresh or chilled
42 030219.00 Other Salmonidae, excluding livers and roes, fresh or chilled
57 030265.00 Dogfish and other sharks, fresh or chilled
58 030266.00 Eels, fresh or chilled
63 030310.00 Pacific salmon, excluding livers and roes, frozen
65 030322.00 Atlantic salmon and Danube salmon, excluding livers and roes, frozen
66 030329.00 Other Salmonidae, excluding livers and roes, frozen
81 030375.00 Dogfish and other sharks, excluding livers and roes, frozen
82 030376.00 Eels, excluding livers and roes, frozen
92 030379.12 Croacker, grouper, hounder, excluding livers and roes, frozen
97 030420.04 Shark, frozen fillet
100 030420.07 Cuttle fish, frozen fillet
106 030541.00 Pacific salmon, Atlantic salmon and Danube salmon, smoked, including fillet
150 040310.00 Yoghurt
154 040410.02 Whey, dry, blocks and powdered
168 040900.00 Natural honey
610 170490.01 Sweetmeat
611 170490.09 Other sugar confectionery, including white chocolate, not containing cocoa
626 190490.00 Cereals, other than maize, in grain form, precooked or otherwise prepared.
628 190530.02 Pastries and cakes
629 190540.00 Rusks, toasted bread and similar toasted products
630 190590.00 Other bakers’ wares
652 200580.00 Sweet corn, not frozen
661 200799.09 Jams, jellies, marmalades, etc. of other fruit
674 200892.00 Mixtures of prepared or preserved fruits
702 210390.02 Chilli sauce
703 210390.09 Other sauces and preparations therefor; mixed condiments and mixed seasonings
704 210410.00 Soups and broths and preparations therefor
788 230990.02 Concentrates for compound animal feed
843 320890.01 Other paints and varnishes based on synthetic polymers or chemically modified natural polymers, dispersed or dissolved in non-aqueous medium, wire enamel
892 330410.00 Lip make-up preparations
893 330420.00 Eye make-up preparations
894 330430.00 Manicure or pedicure preparations
895 330491.01 Powder, face
896 330491.02 Powder, talcum
897 330491.09 Powder, toilet, n.e.s.
898 330499.01 Face creams
899 330499.02 Nail polish, lacquers
900 330499.03 Moisturizing lotion
903 330499.09 Other beauty or make-up preparations and preparations for the care of the skin
904 330510.01 Hair shampoos (spirituous)
905 330510.02 Hair shampoos (non-spirituous)
907 330530.00 Hair lacquers
909 330590.02 Brilliantines (spirituous)
910 330590.03 Hair cream
912 330710.09 Pre-shave, after-shave or other shaving preparations
913 330720.00 Personal deodorants and antiperspirants
921 340111.02 Shaving soaps other than shaving cream
923 Ex 340119.01 Other soap and organic surface active products in bars and blocks of not less than 500 grs. in weight, other than industrial soap
931 Ex 340290.03 Washing preparations whether or not containing soap
932 Ex 340290.09 Other surface active and cleaning preparations
985 392210.00 Baths, shower baths and wash basins of plastics
986 392220.00 Lavatory seats and covers of plastics
995 Ex 392390.00 Other plastic articles for conveyance and packing of goods, other than aseptic bags
996 392410.00 Tableware and kitchenware of plastics
1003 392610.01 Plastic stickers, whether or not printed, embossed or impregnated
1014 Ex 392690.02 Polypropylene articles, n.e.s.
1015 Ex 392690.09 Other articles of plastic, n.e.s., other than specified products
1041 420211.03 Satchels and brief cases of outer surface of leather, of composition leather or of patent leather
1095 Ex 480300.00 Toilet or facial tissue stock towel or napkin stock and similar paper of a kind used for household or sanitary purposes in rolls of a width exceeding 36 cm., or in rectangular sheets with at least one side exceeding 36 cm. in unfolded state
1121 481420.00 Wall paper and similar wall coverings, consisting of paper coated or covered, on the face side, with a grained, embossed, coloured, design printed or otherwise decorated layer of plastics
1123 481490.00 Other wall paper and similar wall coverings
1435 590610.00 Adhesive tape of a width not exceeding 20 cm.
1436 590691.00 Other rubberized textile fabrics, knitted or crocheted
1437 590699.00 Other rubberized textile fabrics, other
1438 590700.00 Textile fabrics otherwise impregnated, coated or covered; painted canvass being theatrical scenery, studio back-cloths or the like
1439 590800.00 Textile wicks, woven, plaited or knitted, for lamps, stoves, lighters, candles or the like; incandescent gas mantles and tubular knitted gas mantle fabric therefor, whether or not impregnated
1440 590900.00 Textile hose-piping and similar textile tubing, with or without lining, armour or accessories of other materials
1441 591140.00 Straining cloth of a kind used in oil presses or the like, including that of human hair
1479 610342.00 Men’s or boys’ trousers, bib and brace overalls, breaches and shorts, knitted or crocheted, of cotton
1480 610343.00 Men’s or boys’ trousers, bib and brace overalls, breaches and shorts, knitted or crocheted, of synthetic fibres
1494 610441.00 Women’s or girls’ dresses, knitted or crocheted, of wool or fine animal hair
1496 610443.00 Women’s or girls’ dresses, knitted or crocheted, of synthetic fibre
1497 610444.00 Women’s or girls’ dresses, knitted or crocheted, of artificial fibre
1498 610449.00 Women’s or girls’ dresses, knitted or crocheted, of other textile materials
1504 610462.00 Women’s or girls’ trousers, bib and brace overalls, breaches and shorts, knitted or crocheted, of cotton
1505 610463.00 Women’s or girls’ trousers, bib and brace overalls, breaches and shorts, knitted or crocheted, of synthetic fibres
1507 610510.00 Men’s or boys’ shirts, knitted or crocheted, of cotton
1508 610520.00 Men’s or boys’ shirts, knitted or crocheted, of man-made fibres
1509 610590.00 Men’s or boys’ shirts, knitted or crocheted, of other textile materials
1510 610610.00 Women’s or girls’ blouses, shirts, and shirt blouses, knitted or crocheted, of cotton
1511 610620.00 Women’s or girls’ blouses, shirts, and shirt blouses, knitted or crocheted, of man-made fibres
1513 610711.00 Men’s or boys’ underpants and briefs, knitted or crocheted, of cotton
1514 610712.00 Men’s or boys’ underpants and briefs, knitted or crocheted, of man-made fibres
1524 610821.00 Women’s or girls’ briefs and panties, knitted or crocheted, of cotton
1525 610822.00 Women’s or girls’ briefs and panties, knitted or crocheted, of man-made fibres
1531 610892.00 Women’s or girls’ other articles, knitted or crocheted, of man-made fibres
1533 610910.00 T-shirts, singlets, and other vests, knitted or crocheted, of cotton
1534 610990.00 T-shirts, singlets, and other vests, knitted or crocheted, of other textile materials
1535 611010.00 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted of wool or fine animal hair
1536 611020.00 Jerseys, pullovers, cardigans, waistcoats and similar articles, knitted or crocheted of cotton
1537 611030.00 Jerseys, pullovers, cardigans, waistcoats and similar articles, of man-made fibres
1549 611241.00 Women’s or girls’ swimwear, knitted or crocheted, of synthetic fibres
1556 611511.00 Panty hose and tights, of synthetic fibres measuring per single yarn less than 67 decitex
1557 611512.00 Panty hose and tights of synthetic fibres, measuring per single yarn 67 decitex or more
1558 611519.00 Panty hose and tights of other textile materials
1559 611520.00 Women’s full length or knee length hosiery, measuring per single yarn less than 67 decitex
1560 611591.00 Other knitted or crocheted hosiery, of wool or fine animal hair
1561 611592.00 Other knitted or crocheted hosiery, of cotton
1562 611593.00 Other knitted or crocheted hosiery, of synthetic fibres
1563 611599.00 Other knitted or crocheted hosiery, of other textile materials
1573 620111.00 Men’s or boys’ overcoats, raincoats, carcoats, capes, cloaks, and similar articles, of wool or fine animal hair
1574 620112.00 Men’s or boys’ overcoats, raincoats, carcoats, capes, cloaks, and similar articles of cotton
1577 620191.00 Men’s or boys’ windcheaters and similar articles, of wool or fine animal hair
1578 620192.00 Men’s or boys’ windcheaters and similar articles, of cotton
1579 620193.00 Men’s or boys’ windcheaters and similar articles, of man-made fibres
1581 620211.00 Women’s or girls’ overcoats, raincoats, carcoats, capes, cloaks and similar articles, of wool or fine animal hair
1582 620212.00 Women’s or girls’ overcoats, raincoats, carcoats, capes, cloaks and similar articles, of cotton
1583 620123.00 Women’s or girls’ overcoats, raincoats, carcoats, capes, cloaks and similar articles, of man-made fibres
1585 620291.00 Women’s or girls’ windcheaters and similar articles, of wool or fine animal hair
1586 620292.00 Women’s or girls’ windcheaters and similar articles, of cotton
1587 620293.00 Women’s or girls’ windcheaters and similar articles, of man-made fibres
1589 620311.00 Men’s or boys’ suits, of wool or of fine animal hair
1596 620331.00 Men’s or boys’ jackets and blazers of wool or fine animal hair
1597 620332.00 Men’s or boys’ jackets and blazers of cotton
1599 620339.00 Men’s or boys’ jackets and blazers, of other textile materials
1600 620341.00 Men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of wool or fine animal hair
1601 620342.00 Men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of cotton
1602 620343.00 Men’s or boys’ trousers, bib and brace overalls, breeches and shorts, of synthetic fibres
1613 620432.00 Women’s and girls’ jackets and blazers of cotton
1616 620441.00 Women’s or girls’ dresses, of wool or fine animal hair
1617 620442.00 Women’s or girls’ dresses, of cotton
1618 620443.00 Women’s or girls’ dresses, of synthetic fibres
1619 620444.00 Women’s or girls’ dresses, of artificial fibres
1620 620449.00 Women’s or girls’ dresses, of other textile materials
1621 620451.00 Women’s and girls’ skirts and divided skirts, of wool or of fine animal hair
1626 620462.00 Women’s and girls’ trousers, bib and brace overalls, breeches and shorts, of cotton
1628 620469.00 Women’s and girls’ trousers, bib and brace overalls, breeches and shorts, of other textile materials
1630 620520.00 Men’s or boys’ shirts of cotton
1635 620630.00 Women’s or girls’ blouses, shirts and shirt-blouses, of cotton
1638 620711.00 Men’s or boys’ underpants and briefs, of cotton
1674 621210.00 Brassieres
1681 621410.00 Shawls, scarves, mufflers, mantillas, veils and the like, of silk or silk waste
1682 621420.00 Shawls, scarves, mufflers, mantillas, veils and the like, of wool or fine animal hair
1683 621430.00 Shawls, scarves, mufflers, mantillas, veils and the like, of synthetic fibre
1684 621440.00 Shawls, scarves, mufflers, mantillas, veils and the like, of artificial fibre
1685 621490.00 Shawls, scarves, mufflers, mantillas, veils and the like, of other textile materials
1686 621510.00 Ties, bow ties and cravats, of silk or silk waste
1687 621520.00 Ties, bow ties and cravats, of man-made fibres
1688 621590.00 Ties, bow ties and cravats, of other textile materials
1692 630110.00 Electric blankets
1693 630120.00 Other blankets and travelling rugs, of wool or fine animal hair
1694 630130.00 Other blankets and travelling rugs, of cotton
1695 630140.00 Other blankets and travelling rugs, of synthetic fibre
1705 630251.00 Other table linen, of cotton
1706 630252.00 Other table linen, of flax
1707 630253.00 Other table linen, of man-made fibre
1714 630311.00 Curtains and interior blinds, or bed valances, knitted or crocheted, of cotton
1715 630312.00 Curtains and interior blinds, or bed valances, knitted or crocheted, of synthetic fibre
1716 630391.00 Curtains and interior blinds, or bed valances, knitted or crocheted, of other textile materials
1717 630391.00 Curtains and interior blinds, or bed valances, other, of cotton
1718 630392.00 Curtains and interior blinds, or bed valances, other, of synthetic fibres
1719 630399.00 Curtains and interior blinds, or bed valances, other, of other textile materials
1720 630411.00 Bedspreads, knitted or crocheted
1721 630419.00 Bedspreads, other
1722 630491.00 Other furnishing articles, knitted or crocheted
1762 540319.01 Other sports footwear with outer soles of leather and uppers of leather
1763 640319.02 Other sports footwear with outer soles of rubber and uppers of leather
1764 640319.09 Other sports footwear with outer soles of plastics or composition leather and uppers of leather
1765 640320.01 All leather closed toe footwear
1766 640320.02 All leather open toe footwear
1768 640320.09 Other footwear with outer soles of leather and uppers which consist of leather straps across the instep and around the big toe
1769 640330.00 Footwear made on a base or platform of wood, not having an inner sole or a protective metal toe-cap
1770 640340.00 Other footwear with outer sole of rubber, plastics, leather or composition leather and uppers of leather, incorporating a protective metal toe-cap
1773 640359.00 Other footwear with outer soles of leather and uppers of leather
1776 640399.01 Leather sandles with rubber soles
1777 640399.02 Leather sandles with plastic and synthetic sole
1783 640419.09 Other sports footwear, other
1784 640240.00 Footwear with outer soles of leather or composition leather
1910 710310.01 Emeralds, uncut
1911 Ex 710310.02 Sapphires, uncut
1912 Ex 710310.09 Opals, uncut
1981 732111.01 Cookers and kitchen stoves, for gas fuel or for both gas and other fuels, of iron or steel
1982 732111.09 Other stoves, for gas fuel or for both gas and other fuels
1983 732111.19 Other cooking apparatus, for gas fuel or for both gas and other fuels, of iron or steel
2182 Ex 841919.01 Solar water heaters based on an indirect heating or closed circuit system with a vitreous enamel-lined tank and pressure of more than 100 kpa.
2238 Ex 850410.00 Ballasts for discharge lamps or tubes, other than for compact fluorescent lamps
2282 851711.03 Line telephone cordless sets
2287 Ex 851750.09 Subscriber end equipment and other products, other than ISDN terminals
2288 Ex 851780.00 Other apparatus for line telephony or line telegraphy, other than facsimile machines
2325 Ex 852520.01 Cordless telephones, car telephones and transportable telephones
2364 853650.01 Other switches of plastics
2368 853669.01 Plugs and sockets of plastics
2369 853669.09 Plugs and sockets of other materials
SI No. ITC (HS) Code Description of the products
1 020311.00 Carcasses and half carcasses, as meat of swine, fresh or chilled
2 020312.00 Hams, shoulders and cuts with bone-in, as meat of swine, fresh or chilled
3 020319.00 Other meat of swine, fresh or chilled
4 020321.00 Carcasses and half carcasses, as meat of swine, frozen
5 020322.00 Hams, shoulders and cuts with bone-in, as meat of swine, frozen
9 020422.00 Other cuts with bone-in, as meat of sheep, fresh or chilled
10 020423.00 Boneless meat of sheep, fresh or chilled
13 020442.00 Other cuts with bone-in, as meat of sheep, frozen
16 020630.00 Edible offal of swine, fresh or chilled
17 020641.00 Livers, as edible offal of swine, frozen
18 020649.00 Other edible offal of swine, frozen
25 020724.00 Meat and edible offal, of turkeys, not cut in pieces, fresh or chilled
26 020725.00 Meat and edible offal, of turkeys, not cut in pieces, frozen
27 020726.00 Cuts and edible offal, of turkeys, fresh or chilled
28 020727.00 Cuts and edible offal, of turkeys, frozen
29 020732.00 Meat and edible offal, not cut in pieces, of ducks, geese and guinea fowls, fresh or chilled
30 020733.00 Meat and edible offal, not cut in pieces, of ducks, geese and guinea fowls, frozen
137 040110.00 Milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content by weight, not exceeding 1%
138 040120.00 Milk and cream, not concentrated nor containing added sugar or other sweetening matter, of a fat content by weight, exceeding 1% but not exceeding 5%
143 040229.02 Whole milk, containing added sugar or other sweetening matter, in powder, granules or other solid forms, of a fat content, by weight, exceeding 1.5%
153 040410.01 Whey, concentrated, evaporated or condensed
161 040630.00 Processed cheese, not grated or powdered
228 071290.02 Dehydrated garlic powder
229 071290.03 Dehydrated garlic flakes
230 071290.04 Dried garlic
254 080510.00 Oranges, fresh or dried
265 080920.00 Cherries, fresh
340 090411.04 Black pepper ungarbled, neither crushed nor ground
341 090411.05 Dehydrated green pepper, neither crushed nor ground
343 090411.07 Freeze dried green pepper, neither crushed nor ground
344 090411.08 Frozen pepper, neither crushed nor ground
347 090420.01 Chilli, dried, crushed or ground
348 090420.02 Chilli powder, dried
424 110210.00 Rye flour
444 110510.00 Flour, meal and powder of potatoes
445 110520.00 Flakes, granules and pellets of potatoes
446 110610.00 Flour, meal and powder of dried leguminous vegetables
447 110620.01 Flour and meal, of sago
448 110620.02 Flour and meal, of manioc
450 110630.01 Flour, mango
451 110630.02 Flour, meal and powder of tamarind
609 Ex 170290.09 Other sugars, including invert sugar, other than in solid form
657 200799.01 Jams, jellies, marmalades, etc., of mango
658 200799.02 Jams, jellies, marmalades, etc., of guava
659 200799.03 Jams, jellies, marmalades, etc., of pineapple
660 200799.04 Jams, jellies, marmalades, etc., of apple
662 200811.00 Ground nuts, otherwise prepared or preserved, n.e.s.
689 200980.09 Other single fruit or vegetable juice
690 200990.00 Mixture of juices
705 210420.00 Homogenized composite food preparations
789 230990.09 Other preparations used in animal feeding
803 250100.01 Common salt (including iodized salt)
1431 590410.00 Linoleum
2411 870323.01 Motor car, new, assembled, of a cylinder capacity exceeding 1500 cc but not exceeding 3000 cc, with spark ignition internal combustion reciprocating piston engine
2414 870323.04 Complete units, not assembled, of a cylinder capacity exceeding 1500 cc but not exceeding 3000 cc, with spark ignition internal combustion reciprocating piston engine
2417 870324.09 Other vehicles, of a cylinder capacity exceeding 3000 cc, with spark ignition internal combustion reciprocating piston engine
2433 870390.00 Other vehicles, principally designed for the transport of persons