Concessional classification of three-wheeled auto rickshaws covers goods vehicles where they meet tariff heading criteria. The concessional entry in Notification No. 162/86-C.E. extends to three-wheeled auto rickshaws and chassis that satisfy the description of being three-wheeled and that fall under any of the tariff headings listed at Sl. No. 5, including the heading for motor vehicles for the transport of goods; goods-carrying three-wheeled rickshaws such as delivery vans, pick-up vans and auto-trailers qualify where the tariff description is met, and field formations should settle pending disputes accordingly.