https://www.taxtmi.com/highlights?id=31513 Import of a car - new or used car - Given the proximity of the date of manufacture of the car and date of its import, it cannot be said the said car ceased to be a new car and became a 'second hand' car at the time of its import - benefit of exemption allowed - HC en-us Sat, 01 Oct 2016 17:21:36 +0530 Sat, 01 Oct 2016 17:21:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=31513 Import of a car - new or used car - Given the proximity of the date of manufacture of the car and date of its import, it cannot be said the said car ceased to be a new car and became a 'second hand' car at the time of its import - benefit of exemption allowed - HC Highlights Customs Sat, 01 Oct 2016 17:21:36 +0530 https://www.taxtmi.com/highlights?id=31513