When I was working in europe a new L2 was delivered with engines approx 400 hrs old (we were confused when told to do 500 hrly eng insp when the a/c was only a couple of weeks old and airframe under 100hrs old) and the pilots seats looked new but when checked serial numbers were from old L models , seats sold by HS back to EC who fitted them to new machines (seats even had HS mods on them, thats why we looked at them).
Have also seen refurbed 365 parts in factory packing from EC as new parts...... and people wonder why i don't like eurotrash!