Duty Entitlement Passbook Scheme (DEPB)
4.3
Objective of DEPB is to neutralise incidence of customs duty on import content of export product. Component of Special Additional Duty and customs duty on fuel shall also be allowed under DEPB (as a brand rate) in case of non-availment of CENVAT credit.
Neutralisation shall be provided by way of grant of duty credit against export product.