51. Power to levy concessional rates in certain cases .-In framing scales under any of the foregoing provisions of this Chapter, the [Authority] 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 (52 of 1962), carried in a vessel from one Indian port to another Indian port:Provided that the [Authority] [Substituted by Act 15 of 1997, Section 19, for " Board" (w.r.e.f. 9.1.1997). ] 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.
