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    <description>Amendments substitute the beneficiary description to include public funded research institutions, universities, IITs, IISc Bangalore and Regional Engineering Colleges (other than hospitals), and replace &quot;Department of Scientific and Research&quot; with &quot;Department of Scientific and Industrial Research&quot; in the Table; the existing Explanation is renumbered Explanation 1 and a new Explanation 2 aligns the State exemption with the Central customs notification No. 51/96 Customs, making the exemption applicable from the earlier effective date, with the notification taking effect on the stated commencement date.</description>
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