Power to levy concessional rates in certain cases

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,—

1. (a) coastal goods, that is to say, goods other than imported goods as defined in the Customs Act, 1962 (Central Act 52 of 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.
2. (b) other goods in special cases.