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    <title>Regarding exemption to the capital goods imported under Status Holder Incentive Scheme (SHIS)</title>
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    <description>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.</description>
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      <description>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.</description>
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