Customs exemption for lithium ion cell manufacturing capital goods is consolidated through a revised and expanded equipment list. Customs exemption notification amends the principal entry for capital goods used in the manufacture of Lithium Ion Cell by substituting the existing serial entries with a single consolidated list. The revised entry expands and reorganises the specified plant, machinery, systems and ancillary equipment covered under the notification, including equipment for mixing, coating, pressing, winding, filling, testing, welding, sorting, formation, recovery, treatment and inspection in lithium-ion cell production.