Target Plus Scheme entitlement restored after judicial set aside, prompting DGFT issuance of duty credit scrips. Target Plus Scheme granted Star Export Houses duty free credit based on incremental export performance, subject to actual user conditions and restricted to specified imports such as inputs, capital goods (including spares), office and professional equipment, and furniture; the scheme operated between 2004 and its termination in 2006, and a judicial set aside of retrospective reductions and exclusions has led DGFT to issue Target Plus duty credit scrips.