Levy and collection procedures: referential adoption makes confiscation and penalty provisions applicable to additional excise duties. Section 3(3) of the Additional Duties Act adopts provisions of the Central Excise Act and Rules 'so far as may be', including those relating to refunds and exemptions; by this referential legislation the procedural and substantive mechanisms for levy and collection-assessment, recovery, confiscation and penalties-apply to additional duties unless expressly inconsistent with the 1957 Act.