Power to levy concessional rates in certain cases

In framing scales of rates under any of the foregoing provisions of this Chapter, the Board may prescribe a lower rate in respect of :- (a) coastal goods, that is to say, goods other than imported goods as defined in the Customs Act, 1962 carried in a vessel from one Indian Port to another Indian Port: Provided that the Board shall not make any discrimination between one Indian port and another such port in prescribing a lower rate under this section ; (b) Other goods in special cases.