The Ministry of Finance (MoF) on July 08, 2026, amended an older notification No. 25/2002-Customs, dated March 01, 2002, related to the Duty Concessions for Lithium-Ion Cell Manufacturing Machinery.
The following has been stated:-
•The Central Government has amended Notification No. 25/2002-Customs under the Customs Act, 1962, to revise the list of machinery eligible for customs duty concessions.
•The notification substitutes the existing entries at Serial Nos. 69 and 69A with a comprehensive list of equipment used in lithium-ion cell manufacturing.
•The revised list includes machinery for electrode preparation, coating, winding, welding, formation, testing, packaging, cleaning, and quality control, along with related utility and recovery systems.
•The amendment aims to support the domestic manufacturing of lithium-ion cells by extending concessional customs treatment to a wider range of specialised production equipment.
•The changes take effect from July 08, 2026.
The detailed notification is given in the document below.
[Notification No.: 27/2026-Customs]
