Excise duty exemption for goods cleared against RoSCTL duty credit scrips, subject to prescribed customs and validation procedures. Exemption from excise duty is granted for goods specified in the Fourth Schedule when cleared against duty credit scrips issued under the RoSCTL scheme, including Additional Ad Hoc Incentive credits, subject to procedural conditions: scrip registration with Customs, presentation with supplier details and jurisdictional Central Excise Officer, debiting of duties leviable but for the exemption by Customs (physically or electronically), written advice to the Central Excise Officer, an undertaking to cover any short debit, endorsement and validation by the Officer, retention of attested debited scrip copies, and eligibility of the scrip holder to claim drawback or CENVAT credit against the debited and validated amount.