Application of central excise law extends to additional duties, aligning levy, refunds, exemptions and penalties. The amendment substitutes subsection (3) to provide that the provisions of the Central Excises and Salt Act, 1944 and rules made thereunder shall, so far as may be, apply to the levy and collection of additional duties under the Additional Duties of Excise Act, including provisions on refunds, exemptions from duty, offences and penalties; and the First Schedule is amended as set out in the Fifth Schedule.