Notification/Circular No.: 27/2026-Customs dated July 08, 2026
Applicable Act/Rule: Customs Act, 1962
Applicable Section/Rule: Sub-section (1) of section 25
The notification is issued by the Ministry of Finance (Department of Revenue) to further amend Notification No. 25/2002-Customs dated March 1, 2002, on the Central Government’s satisfaction that it is necessary in the public interest to do so. The principal notification was last amended by Notification No. 01/2026-Customs dated February 1, 2026.
In the TABLE of the principal notification, S. Nos. 69 and 69A and the entries relating thereto are substituted with a consolidated new S. No. 69, listing an expanded set of machinery and equipment items (including powder dryers, coating machines, winding machines, formation machines, welding machines, testing systems, and related equipment) with their respective tariff item classifications, for use in the manufacture of Lithium Ion Cells.
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