Duty exemption for imports under Target Plus Scheme allows customs and additional duty relief against duty credit certificates. Exempts specified goods imported against a Duty Credit Certificate issued under the Target Plus Scheme to Star Export Houses from customs duty and specified additional duty, subject to conditions: certificate must be issued for incremental export growth, produced at clearance with sufficient credit, non transferability (with supporting manufacturer exception), installation/use certification for capital and equipment within six months, permitted ports/airports/ICDs/SEZs for import, and rules governing treatment of additional duty and entitlement calculations.