Section 41. Power to levy concessional rates in certain cases

41. 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 (Act No.52 of 1962), carried in a vessel from one Indian port to another Indian Port: