Monthly average rate of rebate established for processed textile fabrics, with per square metre caps linked to factory chamber duty. The amendment inserts Explanation II defining the monthly average rate of rebate as a formula using D (rate of excise duty per chamber in the month), n (number of working chambers for which duty was paid) and Q (total quantity of processed textile fabrics manufactured in the month). It adds a table entry covering specified processed textile fabrics on which duty is paid under Section 3A and prescribes that the rebate equals the monthly average rate of rebate per square metre, subject to maximum per square metre caps linked to the duty paid per chamber in the factory.