Extension of customs and excise procedural rules to agricultural infrastructure cess ensures identical assessment, recovery and appeal procedures. The amendments require that, as far as may be, the procedural provisions and rules under the Customs Act apply to the levy and collection of the Agriculture Infrastructure and Development Cess on imports, and the procedural provisions and rules under the Central Excise Act apply to the levy and collection of the cess on scheduled goods, covering determination of rate, assessment, non levy, short levy, refunds, exemptions, interest, recovery, appeals, offences and penalties.