Duty exemption for imports against RoSCTL scrips enables full customs and additional duty relief under specified conditions. Exemption from the whole of customs duty and whole of additional duty under specified sections of the Customs Tariff Act is provided for goods imported against a duty credit scrip issued under the RoSCTL scheme, including Additional Ad Hoc Incentive credits, subject to conditions: scrips must be issued for garments and made ups within notified rates, registered at the port, produced at clearance for debit, imports/exports routed through specified ports or terminals, certain export categories excluded from entitlement, and importers may claim corresponding drawback or CENVAT credit.