Duty credit scrip exemption permits zero customs duty on imports under Hi-tech Product Export Promotion Scheme, subject to specified conditions. Exempts imports from customs duty and specified additional duty when goods are imported against a duty credit scrip issued under the Hi tech Product Export Promotion Scheme, subject to conditions: applicability only to listed hi tech products, presentation of the scrip at clearance with sufficient balance, free transferability of scrip and goods, use of specified ports/airports/ICDs/land customs stations or notified SEZs, and exclusions for certain exports and specified agricultural products, spices and particular capital goods. The notification permits drawback/CENVAT credit of additional duty against amounts debited in the scrip and defines 'goods' and 'capital goods' for scheme purposes.