¹[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).]]