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<h1>2006 Notification Imposes 16% Central Excise Duty on Naphtha; Superseded by 2009 Notification No. 18/2009 CE</h1> The notification issued on March 1, 2006, under the Central Excise Act, 1944, mandates a 16% Central Excise duty on Naphtha classified under heading 2710 of the First Schedule to the Central Excise Tariff Act, 1985. This duty is applicable to the extent that it exceeds the specified rate of 16% ad valorem. This notification was later superseded by Notification No. 18/2009 CE on July 7, 2009.