I got my Turbo delivery on 05 Jan 2017...invoiced 3rd of Jan and on invoice it was clearly written year of manufacture 2017. Excise department only see year of manufacture on invoice and take that as model. In my case it was surely manufactured in 2016 but batched in 2017 for delivery and all documentations were accordingly. Check on your invoice if it is 2022 written then it is 2022 model no matter even it is delivered to you on 1st Jan. Other than that despite invoiced in Jan it will be considered 2021 if date of manufacturing is in 2021, simple as it is.