Customs exemption for capital goods under status holder duty credit scrips enables duty-free import subject to eligibility and actual user conditions. Exemption from customs duty and additional duty is granted for capital goods and for components, spares and parts imported against a duty credit scrip issued under the Status Holders Incentive Scheme, subject to conditions on eligible sectors and exports, production of the scrip at clearance for debit, non-transferability with limited endorsed transfers to manufacturers, actual user undertakings with recovery and interest on breach, location restrictions for import/export, and entitlement to drawback or CENVAT credit against debits in the scrip.