Section 40. 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 (62 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; (b) other goods in special cases.