Vehicles other than railway or tramway rolling-stock, and parts and accessories thereof, other than:

  a Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units)

  b Parts and accessories of the motor vehicles of headings 87.01 to 87.05

  c Tanks and other armoured fighting vehicles, motorised, whether or not fitted with weapons, and parts of such vehicles