<h1>Tax exemptions on capital goods for lithium ion cell manufacturing extended; biogas excluded from blended CNG excise calculation.</h1> The proposal extends basic customs duty exemption for capital goods used to manufacture lithium ion cells and for capital goods processing critical minerals, exempts basic customs duty on import of 'sodium anti Monet' for solar glass manufacture, and excludes the full value of biogas when calculating central excise duty on biogas blended CNG.