Motor vehicle definition clarified: trailers and semi trailers qualify as motor vehicles for excise exemption on tyres and tubes. The Board clarifies that the term motor vehicles in the referenced notifications covering exemption of tyres, tubes and flaps includes all vehicles required to be registered under the Motor Vehicles Act, 1988; accordingly, trailers and semi trailers that must be registered qualify as 'motor vehicles' for the purpose of the excise exemption. Departments are directed to issue trade notices, circulate the circular for information and inform field formations.