Government Expands Customs Duty Relief for Lithium-Ion Cell Manufacturing Machinery

The Central Government, through Notification No. 27/2026-Customs dated 8 July 2026, has amended Notification No. 25/2002-Customs to expand the list of machinery and equipment eligible for customs duty benefits for manufacturing lithium-ion cells. The revised entry covers a wide range of production, coating, winding, welding, testing, filling, cleaning, formation, cooling, inspection and safety equipment used across the lithium-ion cell manufacturing process. The measure is expected to support domestic battery production and strengthen India’s advanced energy-storage manufacturing ecosystem. CA Sansaar

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