Section 3 in The Beedi Workers Welfare Cess Rules, 1977
3. Application of Act 1 of 1944 and the rules made thereunder .-Save as otherwise provided in these rules, the provisions of the Central Excises and Salt Act, 1944 (1 of 1944) and the rules made thereunder, including the provisions relating to refund of duty, shall, so far as may be, apply in relation to the levy and collection of the cess as they apply in relation to the levy and collection of the duty of excise on tobacco under the Act.
