Customs duty on electric vehicles revised to specify rates for EVs and lithium ion components under amended notification. The amendment prescribes specific tariff headings and basic customs duty treatment for electrically operated vehicles and components used in manufacture of lithium ion cells and batteries, creating separate entries for parts, sub parts, inputs and raw materials for lithium ion cell manufacture and for battery packs used in electrically operated or hybrid vehicles. It differentiates duty treatment by import form-knocked down kits, pre assembled components or complete imports-enumerates eligible component types, substitutes and inserts tariff descriptions, and fixes the notification's effective date.