Application of central excise extends central excise rules to additional excise duty on specified goods, aligning assessment and recovery. The amendment substitutes subsection (3) of section 85 of the Finance Act, 2005 to provide that the provisions of the Central Excise Act, 1944 and all rules and regulations made thereunder, as far as may be, apply to the levy and collection of the additional duty of excise on goods specified in the Seventh Schedule, encompassing matters such as rate determination, assessment, non levy, short levy, refunds, exemptions, interest, recovery, appeals, offences and penalties.