Application of Customs procedural provisions to central excise; designated Customs provisions adapted and made applicable to excise rules.
Certain provisions of the Customs Act, 1962 are made applicable to like matters under the Central Excise Act, 1944 for duties imposed by Section 3, subject to specified modifications: references to the Customs Act and its officers are to be read as references to the Central Excise Act, 1944, the Central Excise Rules, 1944 and corresponding Central Excise officers; "smuggled" or "imported" goods are to be read as excisable goods removed in contravention of the Central Excise Rules; cross references and procedural terms are redirected (for example Section 106 to Rule 200) and drawback references treated as rebate.