For the purposes of this notification, rate of exchange applicable for the purposes of calculation of such anti-dumping duty shall be the rate which is specified in the notification of the Government of India in the Ministry of Finance (Department of Revenue), issued from time to time, in exercise of the powers under sub-clause (i) of clause (a) of sub-section (3) of section 14 of the Customs Act, (52 of 1962) and the relevant date for the determination of the rate of exchange shall be the date of presentation of the bill of entry under section 46 of the said Customs Act.
Circular No. 611/2/2002-CX I am directed to invite your attention to Board’s 37B order No. 40/2/95-CX, dated 27-7-1995 [1995 (79) E.L.T. T76] which clarifies that the addition of chemicals and other ingredients like inert carriers or solvents and also surface active dispersing and stabilizing agents to pesticidal chemicals in highly concentrated form would amount to ‘manufacture’ within the meaning of Section 2(f) of the CETA, 1985,