Amendment status not verified — confirm the current text below against the official source.
The provisions of the Central Excises and Salt Act, 1944* or the rules thereunder, including those relating to refunds and exemption from duty, as in force from time to time, shall so far as may be, apply in relation to the levy, collection and refund of, or exemption from, cess under this Act, as they apply in relation to the levy, collection and refund of, or exemption from, duties of excise in respect of manufactured bidis under that Act. Ins. by Act 47 of 1981, sec. 5 (w.e.f. 01/01/1982) Now known as Central Excise Act, 1944 (1 of 1944)