§ 12. "That, in lieu of the drawback allowed under Sub-section (1) of Section twelve of the Safeguarding of Industries Act, 1921, with respect to goods chargeable with duty under Part I of that Act as amended by any subsequent enactment, it is expedient to provide for the allowance of drawback as if such goods were chargeable with duty under Part I of the Import Duties Act, 1932, so, however, that no drawback shall be allowed on the bringing of any such goods into a shipbuilding yard."