Correction of department name and alignment of exemption rules with central customs notification for eligible research institutions. Amendment substitutes the description of covered institutions to specify public funded research institutions and certain universities excluding hospitals, replaces the departmental name with 'Department of Scientific and Industrial Research' in specified table entries, renumbers the existing Explanation as Explanation 1, and inserts an Explanation 2 aligning the notification's exemption with the Government of India customs notification and its stated effective date.