Power to levy concessional rates in certain cases

In prescribing 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 vessels from one port to another 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; and (b)other goods in special cases.