Central Excise Act, 1944
12C. CONSUMER WELFARE FUND.
(1) There shall be established by the Central Government a fund,
to be called the Consumer Welfare Fund.
(2) There shall be credited to the Fund, in such manner as may
be prescribed, -
(a) the amount of duty of excise referred to
in sub-section (2) of section 11B or sub-section (2) of section 11C or
sub-section (2) of section 11D;
(b) the amount of duty of customs referred to
in sub-section (2) of section 27 or sub-section (2) of section 28A, or
sub-section (2) of section 28B of the Customs Act, 1962 (52 of 1962);
(c) any income from
investment of the amount credited to the Fund and any other monies received by
the Central Government for the purposes of this Fund.