Exchange rate amendment for Norwegian Kroner takes effect under Customs Act, setting distinct import and export rates. The Central Board of Indirect Taxes and Customs, invoking powers under section 14 of the Customs Act, 1962, substitutes the Schedule I entry for Norwegian Kroner in Notification No.20/2020 CUSTOMS (N.T.), effective 14th March, 2020, prescribing distinct rupee exchange rates for imported and exported goods.