Deduction for Tractors and Tippers

I am confused at a point, Hire of vehicles is classified under Sec 194C, but does the term vehicles include Tractors and tippers?

Q2:Tractors and Tippers are commercial and specific use, classifying it as vehicles makes them multi pupose, is there any article supported to the query?

Q3:What would be the deduction of Tax for the Hire charges paid on them, under Sec 194I or C?

[P.S.: both are for a specific use for collection and excavation work.]