Customs duty exemption for VKUY imports where duty credit certificates permit clearance subject to specified conditions and entry points. Exemption of customs duty and specified additional duty is granted for inputs and capital goods imported against a duty credit certificate under the Vishesh Krishi and Gram Udyog Yojana, subject to conditions: the certificate must be issued to an eligible exporter and produced at customs clearance with sufficient credit; imports must conform to permitted item lists; entry must be through specified seaports, airports, ICDs, land customs stations or SEZs; and the importer may claim drawback or CENVAT credit against the amount debited in the certificate. Certain exports and foreign exchange credits are excluded.