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Over time multitudinous special-rate forms have gradually developed either because of unique cost factors or to generate certain patterns of shipment. Fundamentally, these special rates

"Over time multitudinous special-rate forms have gradually developed either because of unique cost factors or to generate certain patterns of shipment. Fundamentally, these special rates materialise as a class, exception, or commodity rate." Explain any two categories where the special rates can be grouped. (Note: One mark for the category and four marks for the explanation) (Hint: Support your explanation with examples)

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