Special additional customs duty: export scheme exemptions require debiting the duty element in entitlement certificates to claim relief. The special additional customs duty (CVD) is chargeable on imports except where notifications exempt basic and additional duty, making imports under Advance Licence, EOU, SEZ and EPCG schemes not subject to that CVD. For reward-based export schemes (DEPB, Target Plus, DFCE, Vishesh Krishi & Gram Udyog), the exemption applies only if the CVD element is debited in the duty scrips/entitlement certificates; otherwise the special CVD is payable. CVD debited in such certificates may be recovered as drawback or taken as cenvat credit by eligible manufacturers.