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of <h1>Amendment to Customs Duty: Naphtha for Power Generation Exempted; 10% Duty on Other Items Adjusted</h1> The notification amends Notification No. 21/2002, dated March 1, 2002, regarding the effective rate of customs duty. It fully exempts naphtha imported for generating electrical energy from basic customs duty, effective from April 1, 2009. This exemption applies to electrical undertakings owned by central and state governments, state electricity boards, or authorized entities under the Electricity Act. However, the exemption is not available for naphtha used for captive consumption. Additionally, the notification adjusts the customs duty rate to 10% for several specified serial numbers in the customs tariff table.
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