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    <description>Amendment substitutes the serial 1 institutional description and replaces &quot;Department of Scientific and Research&quot; with &quot;Department of Scientific and Industrial Research&quot; in column (4) against serials 1, 2 and 4; it renumbers the existing Explanation as Explanation 1 and inserts Explanation 2 to align state exemptions with the referenced central customs notification and make that alignment effective from the stated operative date.</description>
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