(4)The provisions of the Central Excise Act, 1944 (1 of1944) and the rules made thereunder and The provisions of the Customs Act, 1962 (52 of 1962) and the rules made thereunder , as the case may be, including those relating to refunds and exemptions from duties shall, as far as may be, apply in relation to the levy and collection of cess leviable under this section and for this purpose, the provisions of the Central Excise Act, 1944 and of the Customs Act, 1962, as the case maybe, shall have effect as if the aforesaid Acts provided for the levy of cess on all items specified in the [Schedule I] [Substituted 'Schedule' by Finance Act, 2018 (Act No. 13 of 2018) dated 29.3.2018.].
