1. How an instrument chargeable with ad-valorem duty in respect of any money expressed in any currency other than that of India is dealt within Kerala ?
A The duty of such instrument will be calculated on the value of such money in the currency of India according to the current rate of exchange
B The duty of such instrument will be calculated on the value of U.S. Dollar on that date
C The duty of such instrument will be calculated based on the contents of the instrument
D Such instruments need not be further charged in Kerala
