Exemption scope updated: research and academic institutions included; departmental name corrected and exemption aligned with central customs notification. Amendment revises the exemption table to specify eligible beneficiaries as public funded research institutions, universities, IITs, IISc Bangalore and Regional Engineering Colleges (other than hospitals), corrects the departmental designation to Department of Scientific and Industrial Research for certain entries, and inserts an Explanation stating the exemption is aligned with the Government of India customs notification and applicable from the operative date specified in the state notification.