Section 16:
Crediting of proceeds of duty to Consolidated Fund of India.
The proceeds of the duties of
excise levied under section 15 shall first be credited to the Consolidated Fund of India and the Central
Government may, if Parliament by appropriation made by law in this behalf, so provides, pay to the
Board from time to time, from out of such proceeds, after deducting the expenses of collection, such sums
of money as it may think fit for being utilised exclusively for the purposes of this Act.