In Union Budget 2026–27, Finance Minister Nirmala Sitharaman announced key customs duty reforms to boost manufacturing, healthcare, and affordability. Exemptions on capital goods for lithium-ion cell and critical mineral processing continue, along with relief for sodium antimonate for solar glass. Biogas blended CNG, marine product inputs, and sports equipment also get duty benefits. Cancer patients gain as customs duty on 17 oncology drugs is removed, reducing treatment costs. Overseas tourism packages, microwaves, and shoe upper exports will become cheaper, while certain luxury items, imported alcohol, watches, and coffee machines may see higher prices. The Budget also supports aircraft manufacturing with customs exemptions for civilian and training aircraft components, strengthening India’s aviation ecosystem.