(hereinafter referred to as `declared goods '.) These included, as on 1.4.1963, the following: "(ii a) cotton fabrics, as defined in Item No. 19 of the First Schedule to the Central Excises and Sait Act, 1944; xxx xxx xxx (vii) rayon or artificial silk fabrics, as defined in Item No. 22 of the First Schedule to the Central Excises and Salt Act, 1944(1 0f 1944) (viii) sugar, as defined in Item No. 1 of the First Schedule to the ( 1 of 1944) (ix) tobacco, as defined in Item No. 4 of the First Schedule to the ( 1 of 1944) (x) woollen fabrics, as defined in Item No. 21 of the First Schedule to the (xi) silk fabrics as defined in Item No 20 of the First Schedule to the .