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    <description>Amendment substitutes the description of covered institutions to specify public funded research institutions and certain universities excluding hospitals, replaces the departmental name with &quot;Department of Scientific and Industrial Research&quot; in specified table entries, renumbers the existing Explanation as Explanation 1, and inserts an Explanation 2 aligning the notification&#039;s exemption with the Government of India customs notification and its stated effective date.</description>
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      <description>Amendment substitutes the description of covered institutions to specify public funded research institutions and certain universities excluding hospitals, replaces the departmental name with &quot;Department of Scientific and Industrial Research&quot; in specified table entries, renumbers the existing Explanation as Explanation 1, and inserts an Explanation 2 aligning the notification&#039;s exemption with the Government of India customs notification and its stated effective date.</description>
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