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    <description>Determination of rate of exchange for conversion between specified foreign currencies and Indian rupees has been prescribed under section 14 of the Customs Act, 1962, superseding the earlier notification and fixing distinct conversion rates for imported and export goods. The rates take effect from 3rd May, 2013 and are implemented through two schedules: Schedule I setting per-unit exchange rates with separate import and export columns, and Schedule II providing a per-100-unit rate for Japanese Yen.</description>
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