Explanatory notes
… (a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading … specially constructed so that they can also be used as road vehicles are classified under the appropriate heading … of heading 94.05 . (12) Brushes (e.g., for road sweeper lorries) ( heading 96.03 ). (B) Criterion of …Legal note
… (a) Vehicles specially constructed to travel on both road and rail are classified under the appropriate heading … specially constructed so that they can also be used as road vehicles are classified under the appropriate heading …