Customs duty adjustments on lithium ion cells and PCB assemblies redefine exemption scope and BCD applicability for battery components. Amends Notification No. 57/2017 Customs to revise tariff treatment for components used in manufacture of battery packs for cellular mobile phones and lithium ion power banks: most inputs and parts for battery pack and PCBA manufacture are exempted, while lithium ion cells (tariff item 8507 60 00) are specifically subject to basic customs duty when imported for manufacture of battery packs or power banks. The amendment narrows a prior general exemption by excluding battery packs and power banks, substitutes entries and rates for specified electronic goods, omits a serial entry, and is effective from 30th January, 2019.