Customs exemption for capital goods enables duty free import for manufacture of lithium ion cells for mobile and electric vehicle batteries. The amendment substitutes S. No. 69 in the principal customs exemption notification to add detailed lists (S. No. 69 and 69A) of specified capital goods, by tariff item, exempted from basic customs duty when used in the manufacture of lithium ion cells for batteries of mobile handsets and electrically operated vehicles. The lists enumerate production-line machinery, ancillary equipment and systems with corresponding tariff classifications. The notification takes effect on the 2nd February, 2025.