Re-import under DEPB scheme allowed with excise duty liability offset by prior DEPB credit upon production of DEPB. Amendment inserts a new exemption allowing re-import of goods under the Duty Entitlement Passbook (DEPB) Scheme, treating liability as the Central Excise duty leviable at import plus excise drawback allowed at export, subject to production of the DEPB for debit equal to the DEPB credit previously permitted for the exported goods.