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 specify 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 specifying a lower rate under this section;(b)other goods in special cases.
