Duty credit scrips applicability to capital goods imports clarified; exemptions apply but user conditions and transferability differ. Exemption under Notification No.41/2005-Cus applies to freely importable goods, including specified capital goods, imported against duty credit scrips issued under para 3.8 of the FTP, covering both para 3.8.2 and para 3.8.6. Scrips under para 3.8.2 are issued to all exporters for notified items, usable for freely importable inputs and capital goods and freely transferable; scrips under para 3.8.6 are issued only to status holders for agricultural exports, usable only for specified capital goods and equipment, subject to actual user conditions and non-transferable. Verification of scrip type and compliance with permitted use and transferability is required before granting exemption.