Application of central excise procedures to special additional excise duty aligns levy, assessment and remedies under established rules.

The substituted provision makes the provisions of the Central Excise Act and its rules apply, as far as may be, to the levy and collection of the Special Additional Excise Duty on goods in the Eighth Schedule, including rules on determination of rate, assessment, non levy and short levy, refunds, exemptions, interest, recovery, appeals, offences and penalties.

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