(3)The provisions of the Central Excises and Salt Act, 1944 (1 of 1944), and the rules made thereunder, including those relating to refund and exemption from duty, shall, so far as may be, apply in relation to the levy and collection of the duty of excise under this section as they apply in relation to the levy and collection of the duty of excise on tea under the said Act.] [Substituted by Act 21 of 1967, Section 4, for Section 25 (w.e.f. 13.8.1967). ]
