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of The Ministry of Finance amended notification No. 25/2002-Customs to expand customs duty exemptions for capital goods used in manufacturing lithium-ion batteries. The amendment introduces two distinct categories under S. No. 69 and 69A, covering specialized manufacturing equipment for mobile phone batteries and electrically operated vehicle batteries respectively. The notification details 50 types of equipment for mobile phone battery production and 57 types for electric vehicle battery manufacturing, including machinery for electrode production, cell assembly, testing, and quality control. The amendment becomes effective February 2, 2025, exercising powers under Section 25(1) of the Customs Act, 1962, aimed at promoting domestic battery manufacturing capabilities.
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