Section 3(3) in Additional Duties of Excise (Goods of Special Importance) Act, 1957
(3)[ The provisions of the Central Excises and Salt Act, 1944, and the rules made thereunder, including those relating to refunds and exemptions from duty, shall, so far as may be, apply in relation to the levy and collection of the additional duties as they apply in relation to the levy and collection of the duties of excise on the goods specified in sub-section (1).] [Substituted by the Finance Act 32 of 1994, Section 63(a) ]
