Rate of exchange declared by cbec and bill of entry date

Hi friends,

If a bill of entry has been presented before entry inwards, as per section 15(1) the bill of entry deemed to have been presented such entry inwards. While calculating the assessable value,is this provision  applicable only for applicable duty or for both duty and exchange rate.

eg:- boe was presented on 25/2/15 that date CBEC ex.rate was 55.25 and applicable BCD was 12%

date of entry inward was 1/3/15 that date ex.rate of CBEC was 55.43 and BCD was 10 %

For value assessment which are the applicable ex.rate and BCD?

Thanks & Regards,

Resmi..