Ministry of Finance Department of Revenue Central Board of Indirect Taxes and Customs

budget notification

Issue Date: 01 February 2025 Published: 01 February 2025

Gazette ID: CG-DL-E-01022025-260702 Download PDF

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Core Purpose

This notification amends a customs notification to modify tariff entries for machinery used in manufacturing lithium-ion cells for mobile batteries and electric vehicles.

Detailed Summary

The notification issued by the Ministry of Finance amends Notification No. 25/2002-Customs, dated 1st March, 2002, concerning customs duty exemptions. It substitutes entries for Serial No. 69 and introduces Serial No. 69A in the notification's table. These changes specifically relate to the description of goods and applicable tariff items for machinery employed in the manufacturing of lithium-ion cells. Serial No. 69 now lists machinery for lithium-ion cells used in mobile handset batteries, while Serial No. 69A lists machinery for batteries used in electrically operated vehicles. Both entries detail various types of equipment such as coating machines, compression machines, winding machines, and testing machines, among others, categorized by their respective tariff headings. The amendment is enacted under Section 25(1) of the Customs Act, 1962, and is effective from February 2, 2025.

Full Text

REGD. No. D. L.-33004/99 The Gazette of India CG-DL-E-01022025-260702 EXTRAORDINARY PART II—Section 3—Sub-section (i) PUBLISHED BY AUTHORITY No. 71] NEW DELHI, SATURDAY, FEBRUARY 1, 2025/MAGHA 12, 1946 MINISTRY OF FINANCE (Department Of Revenue) NOTIFICATION New Delhi, the 1st February, 2025 No. 11/2025 - Customs G.S.R. 104(E).— In exercise of the powers conferred by sub-section (1) of section 25 of the Customs Act, 1962 (52 of 1962), the Central Government, on being satisfied that it is necessary in the public interest so to do, hereby makes the following further amendments in the notification of the Government of India in the Ministry of Finance (Department of Revenue) No. 25/2002-Customs, dated the 1st March, 2002, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub- section (i), vide number G.S.R. 122(E), dated the 1st March, 2002, namely: - In the said notification, in the TABLE, for S. No. 69 and the entries relating thereto, the following S. Nos. and entries shall be substituted, namely: - +-----+-------------------------------------------------------------------------+-------------------------------------------------------------+ | (1) | (2) | (3) | +=====+=========================================================================+=============================================================+ |"69. | (i) Powder Dryer falling under tariff item 8479 89 99; | Lithium Ion Cell for | | | (ii) Automatic Feeding and Blending System falling under tariff item | use in the manufacture | | | 8479 82 00; | of Battery of Mobile | | | (iii) Slurry Transfer System falling under tariff item 8413 70 96; | Hand sets | | | (iv) Cathode Extrusion Coating Machine falling under tariff item 8424 | | | | 89 90; | | | | (v) Anode Extrusion Coating Machine falling under tariff item 8424 89 | | | | 90; | | | | (vi) Cathode Compression (Cold Press) falling under tariff item 8420 10 | | | | 00; | | | | (vii) Anode Compression (Cold Press) falling under tariff item 8420 10 | | | | 00; | | | | (viii) High Vacuum Pump falling under tariff item 8414 10 00; | | | | (ix) Negative Electrode Automatic Production Machine falling under | | | | tariff item 8479 89 99; | | | | (x) Negative Electrode Automatic Plate Machine falling under tariff | | | | item 8479 89 99; | | | | (xi) Fully Automatic Winding Machine falling under tariff item 8479 81 | | | | 00; | | | | (xii) Semi-Automatic Winding Machine falling under tariff item 8479 81 | | | | 00; | | | | (xiii) Auto EL Filling Machine falling under tariff item 8479 89 99; | | | | (xiv) Heating and Pressing Machine for Lithium falling under tariff | | | | item 8419 39 00; | | | | (xv) Auto Degassing Sealing Machine falling under tariff item 8479 89 | | | | 99; | | | | (xvi) Electric Coin Cell Crimper with Die Mould falling under tariff | | | | item 8422 40 00; | | | | (xvii) Hand Held Electrode Cutter falling under tariff item 8477 80 90; | | | | (xviii) Vacuum Oven without Vacuum Pump falling under tariff item | | | | 8514 39 00; | | | | (xix) Electrode Slitting Machine falling under tariff item 8464 90 00; | | | | (xx) Evaporator Re-circulating Chiller falling under tariff item 8418 | | | | 69 90; | | | | (xxi) OCV Testing Machine falling under tariff item 8479 89 99; | | | | (xxii) NMP Trapping System falling under tariff item 8543 70 99; | | | | (xxiii) Auto-taping machine falling under tariff item 8465 99 90 / 8479 | | | | 89 99; | | | | (xxiv) Auto-packing machine falling under tariff item 8422 40 00; | | | | (xxv) Mylar sticking machine falling under tariff item 8479 89 99; | | | | (xxvi) Auto magazine load machine falling under tariff item 8479 89 99; | | | | (xxvii) Constant temperature capacity machine falling under tariff | | | | item 8479 89 99; | | | | (xxviii) Separator coating machine falling under tariff item 8479 89 99;| | | | (xxix) Roller cleaning machine falling under tariff item 8479 89 99; | | | | (xxx) Formation machine falling under tariff item 8479 89 99; | | | | (xxxi) Automatic tapping machine falling under tariff item 8479 89 99; | | | | (xxxii) Stacking machine falling under tariff item 8479 89 99; | | | | (xxxiii) Separator trimming machine falling under tariff item 8479 89 | | | | 99; | | | | (xxxiv) Tab transfer welding & winding machine falling under tariff | | | | item 8515 80 90/8515 21 90; | | | | (xxxv) Ultrasonic Tray cleaning machine falling under tariff item | | | | 8479 89 99; | | | | (xxxvi) Gasket automatic cleaning machine falling under tariff item | | | | 8479 89 99; | | | | (xxxvii) Film / Myler tearing machine falling under tariff item 8479 89 | | | | 99; | | | | (xxxviii) Auto unloading Machine falling under tariff item 8428 90 90;| | | | (xxxix) Mylar slitting machine falling under tariff item 8479 89 99; | | | | (x1) Foil slitting machine falling under tariff item 8462 39 00 / | | | | 8464 90 00; | | | | (xli) Dust collector falling under tariff item 8421 39 90; | | | | (xlii) Electrode packing machine falling under tariff item 8422 40 00; | | | | (xliii) Electrode rewinding machine falling under tariff item 8479 89 | | | | 99 / 8479 81 00; | | | | (xliv) Calender printing machine falling under tariff item 8420 10 00; | | | | (xlv) Electrolyte tapping machine falling under tariff item 8479 89 99;| | | | (xlvi) Strip Tape machine falling under tariff item 8465 99 90 / 8465 | | | | 96 00; | | | | (xlvii) Mixing or agitating substances machine falling under tariff | | | | item 8479 89 99; | | | | (xlviii) Aluminium foil bag edge cutting machine falling under tariff | | | | item 8462 39 00; | | | | (xlix) Ultrasonic cleaning machine falling under tariff item 8479 89 99;| | | | (1) Cell slicing machine falling under tariff item 8465 96 00 | | +-----+-------------------------------------------------------------------------+-------------------------------------------------------------+ | 69A.| (i) Powder Dryer falling under tariff item 8479 89 99; | Lithium Ion Cell for | | | (ii) Automatic Feeding and Blending System falling under tariff item | use in the manufacture | | | 8479 82 00; | of Battery of | | | (iii) Slurry Transfer System falling under tariff item 8413 70 96; | Electrically Operated | | | (iv) Cathode Extrusion Coating Machine falling under tariff item 8424 | Vehicles" | | | 89 90; | | | | (v) Anode Extrusion Coating Machine falling under tariff item 8424 89 | | | | 90; | | | | (vi) Cathode Compression (Cold Press) falling under tariff item 8420 10 | | | | 00; | | | | (vii) Anode Compression (Cold Press) falling under tariff item 8420 10 | | | | 00; | | | | (viii) High Vacuum Pump falling under tariff item 8414 10 00; | | | | (ix) Negative Electrode Automatic Production Machine falling under | | | | tariff item 8479 89 99; | | | | (x) Negative Electrode Automatic Plate Machine falling under tariff | | | | item 8479 89 99; | | | | (xi) Fully Automatic Winding Machine falling under tariff item 8479 81 | | | | 00; | | | | (xii) Semi-Automatic Winding Machine falling under tariff item 8479 81 | | | | 00; | | | | (xiii) Auto EL Filling Machine falling under tariff item 8479 89 99; | | | | (xiv) Heating and Pressing Machine for Lithium falling under tariff | | | | item 8419 39 00; | | | | (xv) Auto Degassing Sealing Machine falling under tariff item 8479 89 | | | | 99; | | | | (xvi) Electric Coin Cell Crimper with Die Mould falling under tariff | | | | item 8422 40 00; | | | | (xvii) Hand Held Electrode Cutter falling under tariff item 8477 80 90; | | | | (xviii) Vacuum Oven without Vacuum Pump falling under tariff item | | | | 8514 39 00; | | | | (xix) Electrode Slitting Machine falling under tariff item 8464 90 00; | | | | (xx) Evaporator Re-circulating Chiller falling under tariff item 8418 | | | | 69 90; | | | | (xxi) OCV Testing Machine falling under tariff item 8479 89 99; | | | | (xxii) NMP Trapping System falling under tariff item 8543 70 99; | | | | (xxiii) Solvent Recovery System falling under tariff item 8479 89 99; | | | | (xxiv) Heat Recovery System falling under tariff item 8414 59 90; | | | | (xxv) Effluent Treatment System falling under tariff item 8421 21 90; | | | | (xxvi) Electrolyte injection machine falling under tariff item 8479 89 | | | | 99; | | | | (xxvii) Helium Injection Machine falling under tariff item 8479 89 99 | | | | / 9031 80 90; | | | | (xxviii) Nail Inserting Machine falling under tariff item 8479 89 99; | | | | (xxix) Nail Pulling Machine falling under tariff item 8479 89 99; | | | | (xxx) Injection hole cleaning machine falling under tariff item 8479 89| | | | 99; | | | | (xxxi) Cell Baking & Cooling Machine falling under tariff item 8419 89 | | | | 90; | | | | (xxxii) Jelly Roll Pairing Machine falling under tariff item 8479 89 99;| | | | (xxxiii) Mylar Wrapping Machine falling under tariff item 8422 40 00; | | | | (xxxiv) Cell Sorting Line falling under tariff item 8479 89 99 / 8479 | | | | 90 90; | | | | (xxxv) Laser Pin Welding falling under tariff item 8468 20 10; | | | | (xxxvi) Laser Notching & Winding falling under tariff item 8479 89 99;| | | | (xxxvii) Ultrasonic welding falling under tariff item 8515 80 90; | | | | (xxxviii) Load in Can falling under tariff item 8479 89 99; | | | | (xxxix) Top cover laser welding falling under tariff item 8515 80 90; | | | | (x1) 1st Helium test falling under tariff item 9031 80 00; | | | | (xli) 2nd Helium test falling under tariff item 9031 80 00; | | | | (xlii) Wire feeding and rework falling under tariff item 8515 80 90; | | | | (xliii) Cell ageing Machine falling under tariff item 8428 33 00; | | | | (xliv) Negative Pressure Formation falling under tariff item 8543 70 99;| | | | (xlv) Cell Formation - Cell capacity and SOC falling under tariff | | | | item 9030 39 00/8543 90 90; | | | | (xlvi) Cell Formation -DCIR falling under tariff item 9030 39 00; | | | | (xlvii) Cell Formation -Cell Tray plastic falling under tariff item | | | | 3923 10 90; | | | | (xlviii) Cell Formation -Cell Tray Metallic falling under tariff | | | | item 7616 99 10; | | | | (xlix) Cell Formation - Formation Machine falling under tariff item | | | | 7304 41 90; | | | | (1) Cell Formation - Other Trays falling under tariff item 3923 90 | | | | 00 / 7326 90 19; | | | | (li) Film wrapping and final inspection falling under tariff item | | | | 9031 80 00 / 9022 19 90; | | | | (lii) Tap to top cap welding falling under tariff item 8468 20 10; | | | | (liii) Fibre temperature Detection System falling under tariff item | | | | 7308 90 00; | | | | (liv) Water sprinkler system falling under tariff item 8424 89 99; | | | | (lv) Rack falling under tariff item 7308 90 00; | | | | (lvi) Tape Coding falling under tariff item 8479 89 99; | | | | (lvii) Wire filling and welding machine falling under tariff item | | | | 8479 89 99 | | +-----+-------------------------------------------------------------------------+-------------------------------------------------------------+ 2. This notification shall come into force on the 2nd day of February, 2025. [F. No. 334/03/2025-TRU] AMREETA TITUS, Dy. Secy. Note:- The principal notification No.25/2002-Customs, dated the 30th June, 2017 was published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 122(E), dated the 1st March, 2002, and was last amended, vide notification No. 34/2024 -Customs, dated the 23rd July, 2024, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 437(E), dated the 23rd July, 2024.

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