(12)   For the purposes of this section –

“engine” referred to in subsection (4)(a) and (c)(ii), (5)(a)(i) and (6)(a) means any engine in any machine, machinery, plant, equipment, apparatus, vehicle or ship, classifiable under any heading or subheading of Chapters 84 to 87 and 89 of Part 1 of Schedule No. 1;

[Definition of “engine” substituted by section 122 of Act 60 of 2001]