It is also expressly enacted in section 5 of the Amendment Act that every Central Act as in force at any time during the period commencing with the appointed day and ending with day immediately preceding the date of commencement of the Amendment Act and providing for or relating to the levy of duties of excise on "(a) 'cloth ', 'cotton cloth ' or, as the case may be, 'cotton fabrics ', (b) 'woollen fabrics ', (c) 'rayon or artificial silk fabrics ', or as the case may be, 'man made fabrics ', shall have and shall be deemed to have always had effect during the said period as if (i) such 'cloth ' or as the case may be, 'cotton fabrics ' comprised for the purpose of the duty leviable under the Excise Act (A) a sub item covering such 'cloth ', 'cotton cloth ' or 'cotton fabrics ' not subjected to any process mentioned in sub clause (v) of clause (f) of section 2 of the Central Excise Act, as amended by this Act; and (B) a sub item covering such 'cloth ' 'cotton cloth ' or 'cotton fabrics ' subjected to any such process or any two or more such processes and the rate or duty specified in such Act with respect to such cloth, cotton cloth, or 'cotton fabrics ' had been specified separately with respect to each of the aforementioned sub items thereof".