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    <description>Prescribes fixed conversion rates for specified foreign currencies to Indian currency for calculating stamp duty under the Indian Stamp Act, 1899 and for determination under section 14 of the Customs Act, 1962, effective from 1 July 1991, superseding an earlier notification; a Schedule lists the named foreign currencies with the rate of each currency equivalent to Rs. 100 to be used for valuation and assessment.</description>
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