1. Power Tiller (item no 27)
Purpose: A prime mover in which direction of travel & its control for field operation is performed by the operator walking behind it. It is also known as hand or walking type tractor.

2. Agricultural Tractor (Wheeled) (item no 28)
Purpose: A self propelled wheeled vehicle having two axles more particularly designed to pull, push, carry and operate implements & machines used for Agricultural work (including forestry work)