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1. Harmonization of Motor Vehicle (MV) classifications of LTO and LTFRB, Dept. Ord. No.

2010-32 § 4 (DEP’T OF TRANSP. AND COMMC’N Sept. 8, 2010) (Phil.), available at

2. Arnel Matthew C. Garcia, Supervising Science Research Specialist, Energy Utilization

Management Bureau, Presentation at The Energy Investment Forum and Stakeholder
Conference: Alternative Fuels Vehicles and Technology (Oct.3, 2017), available at

3. Modifying the Rates of Import Duty on Components, Parts and Accessories for the Assembly
of Hybrid, Electric, Flexible Fuel and Compressed Natural Gas Motor Vehicles, Exec. Ord. No.
488 § 4 (2006) (Phil.), available at

4. Electric, Hybrid and Other Alternative Fuel Vehicles Promotions Act, H.B. 7017, 17th Cong.
§ 4 (2018) (Phil.), available at

5. Revised Rules and Regulations Governing the Sales Reporting and Initial Registration of
Brand New and Other Motor Vehicles, Admin. Ord. No. AVT-2014-024 § 4 (LAND TRANSP.
OFFICE Jan 24, 2014) (Phil.), available at

6. People of the Philippines v. Cayat, G.R. No. 45987, 68 PHIL. REP. 12, 13 (S.C., May 5, 1939)
(Phil.), available at

7. LAND TRANSPORTATION AND TRAFFIC CODE, Rep. Act No. 4136, § 3(a) (1965) (Phil.),
available at

8. Electric and Hybrid Vehicles Including Charging Stations Promotions Act of 2017, S.B. 1540,
17th Cong. § 13(2917).(Phil.), available at!.pdf.

9. Gene Berdichevsky, The Tesla Roadster Battery System 2 (Dec.19, 2017) (unpublished
manuscript, on file with Tesla Motors), available at

10. Woodward v. Insular Collector of Customs, G.R. No. 13472, 39 PHIL. REP. 512, 513 (S.C.
Jan. 20, 1919) (Phil.), available at