Customs exemption for naphtha revised; nil duty where used by generating companies, with exclusion for captive plants. Amendment to Notification No. 21/2002 Customs substitutes table entries to: (i) change column (5) entry for S. No. 60A to '-'; (ii) insert S. No. 74B granting nil duty on naphtha for generation of electrical energy when used by a generating company under the Electricity Act, 2003, while excluding captive generating plants; (iii) substitute S. No. 198 to levy five percent on goods under tariff heading 7202; and (iv) omit S. Nos. 198A, 202A and 579A and their entries.