(21)"foreign-going vessel or aircraft" means any vessel or aircraft for the time being engaged in the carriage of goods or passengers between any port or airport in India and any port or airport outside India, whether touching any intermediate port or airport in India or not, and includes-(i)any naval vessel of a foreign Government taking part in any naval exercises;(ii)any vessel engaged in fishing or any other operations outside the territorial waters of India;(iii)any vessel or aircraft proceeding to a place outside India for any purpose whatsoever;[(21-A) "Fund" means the Consumer Welfare Fund established under section 12-C of the [Central Excises and Salt Act, 1944 (1 of 1944)] [Inserted by Act 40 of 1991, Section 9 (w.e.f. 20.9.1991).];]
