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Central Excise Act, 1944 · Chapter II: A · Refund and crediting certain amounts to the fund

Section 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;

2](d) the surplus amount referred to in sub-section (6) of Section 73A of the Finance Act, 1994 (32 of 1994).]]

Source: India Code (indiacode.gov.in), the consolidated text published by the Legislative Department, Government of India. Text as updated on India Code on 15 October 2026. Words in square brackets [ ] were inserted or substituted by later amending Acts, and *** marks words omitted by an amendment. The amendment footnotes are not reproduced here. Official text on India Code.

Supreme Court judgments citing the section 12C