Served From India Scheme exemptions allow duty-free import of capital and professional equipment subject to actual-user and documentation conditions. Exemption of customs duty and specified additional duty is granted for goods imported against a Served From India Scheme scrip to hotels, restaurants, golf resorts and other service providers (including service providers engaged in manufacturing for manufacturing-related capital goods), covering capital goods (including spares), office and professional equipment, office furniture and consumables and, for hotels, food items and alcoholic beverages, subject to exclusions under Appendix 37B, production of the scrip at clearance, non-transferability/actual user conditions, endorsement for manufacturing activity, installation/use certification within six months, specified ports/depots/airports and vehicle import restrictions.