Target Plus Scheme entitlement restored, prompting issuance of duty credit scrips under the export incentive framework The Target Plus Scheme granted duty free credit to exporters based on incremental export performance subject to actual user conditions and permitted imports including inputs and capital goods; the scheme ended on its notified termination date. A subsequent judicial decision set aside retrospective reductions and exclusions to entitlement, prompting administrative issuance of duty credit scrips to implement reinstated entitlements under the original scheme conditions.