Automobile parts coverage extends to all parts, components and assemblies irrespective of tariff classification under MRP assessment. Entry No.97/107 grants an abatement for 'parts, components and assemblies of automobiles' for MRP assessment. 'Automobiles' means ordinary road vehicles transporting passengers or goods and excludes animal or manually driven vehicles. The terms 'parts, components and assemblies' apply irrespective of Tariff classification, so items commonly sold as automobile parts (eg, batteries, brake assemblies, tyres, IC engines, ball bearings) are covered.