Duty exemption for imports against Vishesh Krishi and Gram Udyog Yojana scrips grants customs relief subject to specified conditions. Exemption is provided for customs duty and additional duty on inputs and capital goods imported against a Vishesh Krishi and Gram Udyog Yojana duty credit scrip, subject to production of the scrip issued by the Licensing/Regional Authority, adherence to items allowed under the Foreign Trade Policy, transferability of the scrip and imported goods, imports/exports through specified ports, airports, ICDs or notified SEZs (with delegated exceptions), and entitlement to drawback or CENVAT credit of additional duty against the amount debited in the scrip.