 the central excises and salt (amendment) bill, 1957(as introduced in lok sabha) lok sabha corrigenda to the central excises and salt (amendment) bill, 1957 (to be introduced in lok sabha) 1 page 1, line 9,-after "shall" insert "be" 2 page 5, line 11,-for "wef" read "weft" new delht, the 27th november, 1957  the central excises and salt (amendment) bill, 1957  (as introduced in lox sabha) billfurther to amend the central excises and salt act, 1944 be it enacted by parliament in the eighth year of the republic of india as iollows:-1 this act may be called the central excises and salt (amend- short title ment) act, 1957 1 of 1944 s 2 in sub-section (2) of section 37 of'the central excises and tcnd~ent salt act, 1944 (hereinafter referred to as the principal act), in clause ~7 lectlon (xvi), the proviso shall be omitted 3 in item no 12 of the first schedule to the principal act, in am~edt explanation ii, after rule (b), the following rule shall inserted, ~~he~~~~ io namely:-co (bb) in the case of fabrics manufactured from cotton and other yarns, the other yarns shall, for the aforesaid purpose, be deemed to be cotton yam,",  statement of objects and reasonsthe object of the bill is to amend clause (xvi) of sub-section (2) of section 37, and item no 12 of the first schedule of the central excises and salt act, 1944 2 clause (xvi) referred to above specifically lays down the amounts of rebate to be granted of the duty paid on steel ingots or articles of iron or steel manufactured from such ingots, on export out of india these amounts are related to the excise duty which was levied in 1944 when the central excises and salt act was passed, namely, rs 4/- per ton in the finance (no2) act, 1957, the excise duty on steel ingots has been raised to rs 40/- per ton it will, therefore, be necessary to raise the amounts of rebate in respect of all other excisable goods, the amounts of rebate have not been specified in the act but are regulated by the rules framed under the act there being no special advantage in regulating the quantum of rebates by the act when the rules provide for the same and with a view to eliminate the necessity of amending the clause every time the rate of duty is altered, it is proposed to delete the proviso in the clause 3 the amendment to explanation ii of item no 12 of the first schedule seeks to remove doubts regarding the basis for determining the average count in respect of yarn other than cotton yarn used in the manufacture of mixed cotton fabrics and to provide fqr an uniform basis t t krishnamachari new delhi; the 19th november, 1957  extracts from the central excises and salt act, 1944 (1 of 1944) - • - • chapter vii supplemental provisions 37 (1)power of central government to make rules - - - - (2) in particular, and without prejudice to the generality of the foregoing power, such rules may-- - - - (xvi) provide for the grant of a rebate of the duty paid on goods which are exported out of india or shipped for consumption on a voyage to any port outside india: provided that rules made under this clause shall provide that when steel ingots on which the duty of excise imposed by this act has been paid, or articles of iron or steel manufactured in india from such ingots, are exported out of india, there shall be payable to the exporter of such ingots or articles subject to such conditions as may be prescribed, a refund at the following rates, namely:-on ingots, blooms and billets-(a) refund at the rate of four rupees per ton, on other manufactures of iron or steel-(a) not fabricated-a refund at the rate of five and one-third rupees per ton; (b) fabricated-a refund at the rate of six rupees per ton; - - - -  [see section 3]| item                 | no    ||----------------------|--------|| description of goods |        || rate                 |        || of                   | duty   || -                    |        || -                    |        || -                    |        || -                    |        | 12 cotton fabrics-"cotton fabrics" mean all varieties of fabrics manufactured either wholly or partly from cotton, and include dhoties, sarees, chadars, bed-sheets, bed-spreads, counter-panes, and tablecloths, but do not include any such fabric-(a) if it contains 40 per cent or more by weight of wool; (b) if it contains 60 per cent or more by weight of rayon or artificial silk; or (c) if manufactured on a handloom (1) cotton fabrics, superfine-six annas per square yard that is to say, fabrics in which the average count of yarn is 48s or more (2) cotton fabrics, fine-six annas per square yard that is to say, fabrics in which the average count of yarn is 35s or mo~~ butis 1ess -thad48e (3) cotton fabrics, mediumthat is to say, fabrics in which the average count of yarn is 17s or four annas per square yard more but is less than 35s (4) cotton fabrics, coarsethat is to say, fal>rics in which the average count of yarn is less than four annas per square yard 17s~ explanation 1-"count" means count of grey yarn explanation ii-for tne purpose of determining the average count of yarn, the following rules shall apply, namely:-(a) yarn used in the borders or selvedges shall be ignored (b) for multiple-fold yarn, the count of the basic single yarn shall be taken and the number of ends per inch in the reed or the number of picks per inch, as the case may be, shall be multiplied by the number of plies in the yarn (c) the average count shall be obtained by applying the following formula, namely:-( count of warp x number of ends per inch in the reed)+'(c0wlt of weft x number of picks per inch) (number of ends per inch in the reed) +(number of picks per inch), the result being rounded off, wherever necessary, by treating any fraction which is one-half or more as one, and disregarding any fraction which is less than one-half - - - -  a bill further to amend the central excises and salt act, i944the' president has, in pursuance of clause (i) of article ii7 of the constitution of india, recommended to lok sabha the introduction of the bill m n kaul, secretary (shri t t krishnamachari, minister of finance) 