Proceeds of cess credited to Consolidated Fund may fund Tribunal payments, subject to parliamentary appropriation and collection costs. Proceeds of the cess levied under section 441A must be credited to the Consolidated Fund. The Central Government may, if Parliament by appropriation so provides, pay to the Tribunal from such proceeds (after deducting the cost of collection) sums it thinks fit for utilisation by the Fund, thereby directing the fiscal destination of the cess and conditioning transfers on parliamentary appropriation and deduction of collection costs.