²[30. The rate of duty ³[value and exchange rate applicable to any imported goods, shall be the rate of duty, value and exchange rate] in force,- (a) in the case of goods cleared for home consumption under section 79, on the date a bill of entry is presented under that section and a bill of entry number is allocated thereto; (b) in the case of goods cleared from a warehouse for home consumption under section 104, on the date ⁴[a bill of entry was presented under section 79 and the bill of entry number was allocated thereto]; and (c) in the case of any other goods, on the date of payment of duty: Provided that if a bill of entry is presented in anticipation of arrival of a conveyance by which the goods are imported, the relevant date for the purpose of this section shall be the date on which the manifest of the conveyance is delivered after its arrival.]