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<h1>Rate of exchange determination under Customs Act directing conversion into Indian rupees for customs valuation and processing.</h1> Circular forwarding Ministry of Finance / Central Board of Excise and Customs notifications that fix the rate of exchange for conversion of foreign currency into Indian rupees for the purposes of Section 14(3) of the Customs Act, 1962, applicable from 21 May 1997, for information and necessary action in customs valuation and related processing.