12 (Based on 44(e)) Vehicles, namely, land vehicles, automobiles, trucks, cars, boats, vans, push scooters, motor scooters, mobility scooters, water scooters, buses, and automobiles in the nature of taxis; apparatus for locomotion by land, air or water, namely, trucks, cars, boats; tractors and tractor engines; road transport trucks and trailers; chassis for motor vehicles; trucks; dump trucks; land vehicles incorporating apparatus for loading, compacting, calibration and pipe laying; hydraulic apparatus for land vehicles, namely, hydraulic rim brakes; agricultural machines, namely, tractors for agricultural, forestry or mining purposes; tractors for agricultural or forestry purposes