Chennai port is known for its Coastal breakwater, artificial, large seaport type of harbor.
Chennai Port, formerly known as Madras Port, is the second largest container port of India, behind the Nhava Sheva Port, and the largest port in the Bay of Bengal. It is the third oldest port among the 13 major ports of India
Sales Tax is different from the Excise duty as former is a tax on the act of sale while the latter is a tax on the act of manufacture or production of goods.
Reference: http://www.cbec.gov.in/faq.htm
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