Post Export EPCG duty credit scrip exemption permits excise-free clearance of specified goods subject to registration, debiting, validation and compliance. Goods specified in the Central Excise schedules are exempt from excise and additional duties when cleared against a registered Post Export EPCG duty credit scrip (0% variant) issued under paragraph 5.11 of the Foreign Trade Policy, provided Customs debits the scrip, updates records and advises the jurisdictional Central Excise Officer, the holder presents a debited scrip with an undertaking, the Officer validates and endorses clearance particulars, the manufacturer retains an attested copy, the scrip is within its eighteen-month validity, exclusions in Appendix 37B and prohibited imports apply, and the holder may claim drawback or CENVAT credit against the debited amount.