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        Customs

        Seeks to amend five notifications for extending their validity by a further period of two years till 31st March, 2028, and for making amendments to Notification No. 25/2002-Customs, dated 1st March, 2002, and Notification No. 36/2024-Customs, dated 23rd July, 2024. - 01/2026 - Customs -Tariff

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        Customs notifications: validity extended to 31 March 2028 and Battery Energy Storage Systems added, effective 2 February 2026. Amends specified customs exemption notifications to substitute expiry dates from 31st March, 2026 to 31st March, 2028; inserts 'or Battery Energy Storage Systems (BESS)' after 'Electrically Operated Vehicles' in Notification No. 25/2002; omits listed entries in Notification No. 36/2024 and adds a proviso ending its effect after 30th April, 2026; and inserts an expiry clause in Notification No. 29/2025. The amendments commence on 2nd February, 2026.
                    Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                      Provisions expressly mentioned in the judgment/order text.

                          Customs notifications: validity extended to 31 March 2028 and Battery Energy Storage Systems added, effective 2 February 2026.

                          Amends specified customs exemption notifications to substitute expiry dates from 31st March, 2026 to 31st March, 2028; inserts "or Battery Energy Storage Systems (BESS)" after "Electrically Operated Vehicles" in Notification No. 25/2002; omits listed entries in Notification No. 36/2024 and adds a proviso ending its effect after 30th April, 2026; and inserts an expiry clause in Notification No. 29/2025. The amendments commence on 2nd February, 2026.


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