Component of Special Additional Duty and indian customs duty on fuel shall also be allowed under DEPB Scheme Rates (as a brand rate) in case of non-a ailment of CENVAT Credit. Neutralization shall be provided by way of grant of duty credit against export product.

An exporter may apply for credit, at specified percentage of FOB value of exports, made in freely convertible currency or payment made from foreign currency account ofSEZ unit/ SEZ Developer in case of supply by DTA.

Credit shall be available against such export products and at such rates as may be specified by DGFT by way of public notice. Credit may be utilized for payment of a Customs Duty on freely importable items.

DEPB holder shall have option to pay additional customs duty in cash as well.