Exchange rate determination for imported goods set effective 1 September 1993, governing stamp duty and customs valuation. The Central Government prescribes exchange rates for specified foreign currencies, effective 1 September 1993, to be used for calculating stamp duty under the Indian Stamp Act and for purposes of section 14 of the Customs Act insofar as they relate to imported goods, superseding the earlier notification; two Schedules annexed set rates per unit (Schedule I) and per one hundred units (Schedule II).
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Provisions expressly mentioned in the judgment/order text.
Exchange rate determination for imported goods set effective 1 September 1993, governing stamp duty and customs valuation.
The Central Government prescribes exchange rates for specified foreign currencies, effective 1 September 1993, to be used for calculating stamp duty under the Indian Stamp Act and for purposes of section 14 of the Customs Act insofar as they relate to imported goods, superseding the earlier notification; two Schedules annexed set rates per unit (Schedule I) and per one hundred units (Schedule II).
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