Special countervailing duty not payable through DFCE scrips; importers must pay cash and may claim cenvat or drawback. Under Notifications 53/2003 and 54/2003 governing DFCE imports, the exemption does not extend to the special countervailing duty; that special duty cannot be debited against DFCE scrips and must be paid in cash, although Cenvat credit or drawback may be claimed where eligible.