Car Import Status Clarified: New vs. Used Debate Settled; Exemption Granted Due to Manufacturing-Import Date Proximity.

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Full Text of the Document

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....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....