Customs exemption for capital goods imported under Agri Infrastructure Incentive scrip permits duty-free import subject to conditions. Exempts capital goods specified in paragraph 3.13.4 of the Foreign Trade Policy from customs duty and additional duty when imported against an Agri. Infrastructure Incentive scrip issued under Vishesh Krishi and Gram Udyog Yojana, subject to production of the scrip at clearance, transfer restrictions with limited exceptions, an actual user undertaking with liability for duty and interest on breach, use of specified ports/airports/ICDs/land stations or notified SEZs, and entitlement to drawback or CENVAT credit against scrip debits.