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    <title>Amendment of section 3.</title>
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    <description>The amendment provides that the provisions of the Customs Act and all rules and regulations made thereunder, including those relating to date for determination of rate of duty, assessment, non levy, short levy, refunds, exemptions, interest, recovery, appeals, offences and penalties, shall, as far as may be, apply to the duty or tax or cess chargeable under this section as they apply in relation to duties leviable under that Act.</description>
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      <description>The amendment provides that the provisions of the Customs Act and all rules and regulations made thereunder, including those relating to date for determination of rate of duty, assessment, non levy, short levy, refunds, exemptions, interest, recovery, appeals, offences and penalties, shall, as far as may be, apply to the duty or tax or cess chargeable under this section as they apply in relation to duties leviable under that Act.</description>
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