- 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 (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 one another such port in prescribing a lower rate under this section;(b)other goods in special cases.
