Application of customs and excise procedural provisions extends to collection mechanisms for surcharge, additional duty and cess. Amendments substitute subsections to make, as far as may be, the provisions of the Customs Act and its rules applicable to levy and collection of the Social Welfare Surcharge and additional duty on scheduled goods, and to make the provisions of the Central Excise Act and its rules applicable to levy and collection of the cess on scheduled goods, including matters relating to determination of rate, assessment, non levy, short levy, refunds, exemptions, interest, recovery, appeals, offences and penalties.