Exchange Rate Determination: specified foreign currency conversion rates set for import and export valuation under Customs Act. The Central Board of Indirect Taxes and Customs, under powers conferred by the Customs Act, determines specified conversion rates of listed foreign currencies into Indian rupees for valuation of imported and export goods, with distinct rates for imports and exports effective from 21st April, 2023, and superseding the earlier notification dated 6th April, 2023, except as to actions already completed; two schedules set unit and per hundred unit rates for the enumerated currencies.