PROVISIONS OF CENTRAL EXCISES AND SALT ACT, 1944, ETC., TO APPLY The provisions of the Central Excises and Salt Act,
1 of 1944)-, and the rules made thereunder including those relating to refunds and exemptions from duty, shall, so far as may be, apply in relation to the levy and collection of duty of excise on copra under this Act, as they apply in relation to the levy and collection of duty payable to the Central Government under that Act.