27According to the wording of heading 87.03, that is ‘... motor vehicles principally designed for the transport of persons’, the principal intended use of those vehicles is decisive for their classification. It follows from the use of term term ‘designed’, as supported by the settled case-law of the Court referred to in paragraph 24 of this judgment, that the principal intended use of the vehicle is decisive, provided that it is inherent to the product. The intended use is determined by the general appearance of the vehicles at issue in the main proceedings and on the basis of the entirety of the characteristics of those vehicles which give them their essential character (see, to that effect, BAS Trucks, paragraph 40).
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