Loan for a company that produces Cement with defined purpose eg. A loan to finance purchase of vehicles

Please confirm which option for such loan (falling under category “Motor vehicle loans” under PCAF methodology) is correct for the purposes of SBTi: 1. “Corporate loan: other project finance” and therefore out of scope for SBTi target setting for a Bank, 2. Transport sector loan – and thus applicable to Transport sector SDA or 3. Loan for the Cement sector company and therefore applicable to Cement sector SDA?