After sub-section (1) of section 3 of the Central Excises and Salt Act, 1944 , the following sub-section shall be inserted, namely:-



"(1A) the provisions of sub-section (1) shall apply in respect of all excisable goods other than salt which are produced and manufacture in India by , or on behalf of, the Government of a Part A State or a Part B State and used for the purposes of a trade or business of any kind carried on by, or on behalf of, that Government , or of any operations connected with such trade or business as they apply in respect of goods which are not produced or manufactured by any Government."