Motor cars are, by Section 13 (4) of the Finance (No. 2) Act, 1915, exempt from import duty if they are proved to the satisfaction of the Commissioners of Customs and Excise to be constructed and adapted for use, and intended to be used solely as motor omnibuses, or motor ambulances, or in connection with the conveyance of goods or burden in the course of trade or husbandry, or by a local authority as fire engines or otherwise for the purposes of their fire brigade services. Taxicabs do not fall within any head of the exemption but motor chars-à-bane and hotel omnibuses, if used solely as motor omnibuses, and motor hearses are exempt.