Coasting trade port designation permits coastal shipping access under the Sea Customs Act for the named local port.
Declaration under Section 12 of the Sea Customs Act, 1878 designates Baindur in South Kanara, Mysore, as a port for carrying on coasting trade with Customs ports and for no other purpose, issued by the Central Board of Revenue as applied to India and the State of Pondicherry and superseding Notification No. 164-Customs dated 17th May, 1958.

Coasting trade ports designation enables specified places to trade with customs ports under Sea Customs Act authority.
Under section 12 of the Sea Customs Act the Central Board of Revenue declares the places named in the annexed Schedule to be ports within the jurisdiction of the Commissioner of Central Excise, Baroda, solely for carrying on coasting trade with Customs ports and for no other purpose, superseding Notification No. 102-Customs.

Duty exemption for bonded-warehouse manufactured machinery limited to excess over duty on like imported articles at clearance.
Exemption applies to aluminium articles of specified tariff items manufactured in a warehouse under the Manufacture in Customs Bond (General) Rules, 1960 and cleared for home consumption; duty is remitted to the extent that the duty on imported aluminium used in manufacture exceeds the duty leviable at the date of clearance on like imported articles.