The Ministry of Finance, Department of Revenue, has issued a coordinated set of customs notifications — Notification Nos. 25/2026-Customs, 26/2026-Customs and 27/2026-Customs, all dated July 08, 2026 — introducing targeted changes concerning manufacturing inputs and capital goods used in the advanced display, mobile wireless-charging and lithium-ion cell manufacturing sectors.
The measures amend existing customs exemption notifications and are aimed at facilitating access to specified manufacturing inputs and equipment, while rationalising the customs framework applicable to emerging technology and advanced manufacturing industries.
BCD Exemption for Specified Inputs Used in Display Assemblies for Automotive, Medical and Industrial Applications
Under Notification No. 25/2026-Customs dated 08.07.2026, the Government has amended Notification No. 45/2025-Customs dated 24.10.2025 by inserting a new Serial No. 296A in Table I.
The notification provides a Nil rate of Basic Customs Duty (BCD), subject to the prescribed condition, on specified goods falling under tariff items 3919 90 90 or 8529 90 90 when imported for use in the manufacture of display assemblies falling under heading 8524 for automotive, medical or industrial applications.
The covered goods are:
- Cell
- Flexible Printed Circuit Assembly (FPCA)
- Backlight Unit
- Frame
- Anisotropic Conductive Film (ACF)
The exemption is specifically targeted at display assemblies for automotive, medical and industrial use. However, the notification expressly excludes display assemblies or specified display products relating to cellular mobile phones, wrist-wearable devices commonly known as smartwatches, smart-meter LCDs or backlights, LCD and LED television panels, and Interactive Flat Panel Display (IFPD) modules.
The concession under the newly inserted entry will remain effective up to 31 March 2029.
BCD Exemption Extended to Inputs for Wireless-Charging Inductor Coil Modules Used in Mobile Phones
Through Notification No. 26/2026-Customs dated 08.07.2026, the Government has further amended Notification No. 57/2017-Customs dated 30.06.2017 by inserting a new Serial No. 6K.
The amendment provides a Nil rate of Basic Customs Duty, subject to the specified condition, on certain goods falling under tariff items 3919 90 90, 8505 11 90 or 8544 11 10, when used in the manufacture of Inductor Coil Modules for wireless charging of cellular mobile phones.
The specified inputs include:
- NC (Nano-Crystalline) Assembly
- E-Shield
- PET Liner
- PC Shim with Z-Liner
- Main Stranded Coil and NFC Coil
- NdFeB Magnets
The notification also introduces detailed technical explanations for the specified components. These include descriptions of nano-crystalline assemblies used in magnetic-flux conversion, EMI shielding and heat dissipation; E-Shields used for electromagnetic interference grounding and shielding; PET liners used in automated coil-integration processes; PC shims used for mechanical support of NFC coils; coils used in wireless charging and NFC functions; and neodymium-iron-boron magnets used for alignment and coupling between receivers and transmitters.
The customs concession under this entry will also remain available up to 31 March 2029.
Capital-Goods Entries Rationalised for Lithium-Ion Cell Manufacturing
In a separate measure, Notification No. 27/2026-Customs dated 08.07.2026 amends Notification No. 25/2002-Customs dated 01.03.2002 by substituting the existing Serial Nos. 69 and 69A with a consolidated Serial No. 69 relating to specified capital goods for the manufacture of Lithium Ion Cells.
The revised consolidated entry brings together an extensive range of machinery, systems and specialised production equipment used across different stages of lithium-ion cell manufacturing. The listed equipment covers processes such as:
- powder drying, feeding and blending;
- slurry transfer;
- cathode and anode extrusion coating;
- electrode compression and slitting;
- automatic and semi-automatic winding;
- electrolyte filling and injection;
- degassing and sealing;
- vacuum processing;
- formation and ageing;
- ultrasonic and laser welding;
- cell sorting and inspection;
- solvent and heat recovery;
- effluent treatment;
- helium testing;
- foil and separator processing; and
- automated material handling and packaging.
The consolidated entry includes 85 categories of specified capital goods and systems, reflecting equipment used across the lithium-ion cell production chain.
Among the equipment covered are Powder Dryers, Automatic Feeding and Blending Systems, Slurry Transfer Systems, Cathode and Anode Extrusion Coating Machines, High Vacuum Pumps, Automatic Winding Machines, Electrolyte Injection Machines, Solvent Recovery Systems, Heat Recovery Systems, Cell Ageing Machines, Cell Formation equipment, Laser Welding systems and Cell Sorting Lines, subject to the tariff classifications specified in the notification.
The All Notifications can be accessed at: https://a2ztaxcorp.net/wp-content/uploads/2026/07/CBIC-No.-252627-2026-Customs.pdf
