<h1>Government announces customs duty changes for lithium battery manufacturing and telecom equipment in Budget 2025-26</h1> The government issued multiple customs and excise notifications as part of Budget 2025-26. Key customs tariff amendments include adding capital goods to the exemption list for lithium-ion battery manufacturing for mobile phones and electric vehicles, changing basic customs duty rates on inputs for cellular phone parts and telecom equipment manufacturing, and exempting certain drugs under Patient Assistance Programmes. Other modifications cover Social Welfare Surcharge exemptions on specified goods, Agriculture Infrastructure Development Cess rate prescriptions, and basic customs duty changes. Export duty on crust leather was reduced. Import duty exemptions were granted for goods undergoing tariff rationalization. A non-tariff notification extended timelines in the Customs Import Rules 2022. The Central Excise notification extended the implementation date for additional excise duty on unblended diesel, amending a 2017 notification.