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    <title>Utilization of Vishesh Krishi and Gram Udyog Yojana (VKGUY) scrips (Erstwhile Vishesh Krishi Upaj Yojana (VKUY) scrips).</title>
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    <description>VKGUY (erstwhile VKUY) duty credit scrips may be used to pay Customs duties on imports of items that are freely importable under the ITC (HS) Book, subject to exceptions listed in Appendix 37B; capital goods were excluded for scrips earned in 2004-05 and 2005-06 but broadly permitted with specific exclusions for scrips earned from 2006-07 onwards, and Para 3.12.4/3.8.3 read with Para 3.8.3.1 of the FTPs govern applicability by export year.</description>
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      <description>VKGUY (erstwhile VKUY) duty credit scrips may be used to pay Customs duties on imports of items that are freely importable under the ITC (HS) Book, subject to exceptions listed in Appendix 37B; capital goods were excluded for scrips earned in 2004-05 and 2005-06 but broadly permitted with specific exclusions for scrips earned from 2006-07 onwards, and Para 3.12.4/3.8.3 read with Para 3.8.3.1 of the FTPs govern applicability by export year.</description>
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