(3)Except as otherwise provided in sub-section (2), the provisions of this Act shall, so far as may be, apply in relation to the cess chargeable under sub-section (1), in respect to the duty chargeable under section 3 in respect of those instrument.Explanation. - For the purpose of this section, the expression "Social Infrastructure Cess" means a cess collected under this Act for providing and improving infrastructure in social sectors including.]
