(1) Notwithstanding the provisions of this chapter, a vessel, owned or hired by the Central Government or the State Government, or plying on official duty and for non-commercial purpose, shall be exempt from payment of the rates.
(2) Any vessel that may be used by the Board to undertake inspection of any port and its facilities shall also be exempt from payment of the rates.
(3) The State Government shall have the power to grant to any other vessel plying with humanitarian objectives, which are non-commercial in nature, within the limits of the ports or using the ports or any of its services or facilities, full or partial exemption from payment of the rates:
Provided that the State Government may grant such exemption only after prior consultation with the Board.
25. The Board may, in special cases, and for reasons to be recorded in writing, exempt, either wholly or partially, any goods, vehicles or vessels or any class of goods, vehicles or vessels from the payment of any rate or of any charge leviable in respect thereof according to any scale of rates, in force under this Act or remit the whole or any portion of such rate or charge so levied.