Vishesh Krishi Upaj Yojana duty credits can be used for customs duty on freely importable inputs and goods, capital goods excluded. Duty credits under the Vishesh Krishi Upaj Yojana may be used to pay customs duty on imports of inputs and goods that are freely importable under ITC (HS), including items in Chapters 1-24 subject to the notified negative list; import of capital goods is excluded until a separate eligible list is notified.