160. For the application of section 159, used automobiles are divided into the following classes:(a) class A automobiles, namely, where not more than four years have elapsed between the date the manufacturer put his automobiles of the same model and of the same model year on the market and the date of the sale or long-term lease contemplated in the said section, provided that the automobile has not covered more than 80,000 kilometres;
(b) class B automobiles, namely, where they are not contemplated in paragraph a and not more than five years have elapsed between the date the manufacturer put his automobiles of the same model and of the same model year on the market and the date of the sale or long-term lease contemplated in the said section, provided that the automobile has not covered more than 100,000 kilometres;
(c) class C automobiles, namely, where they are not contemplated in paragraph a or b and not more than seven years have elapsed between the date the manufacturer put his automobiles of the same model and of the same model year on the market and the date of the sale or long-term lease contemplated in the said section, provided that the automobile has not covered more than 120,000 kilometres;
(d) class D automobiles, namely, automobiles not contemplated in any of paragraphs a, b and c.