USB Internet option in 4.2 JB

i m new to android system. , i have micromax canvas fun a63 with android 4.2.2.
i found an option of "USB Internet" in Settings->Wireless & Networks->More..
it says "Sharing Windows PC internet via USB cable"
i want to know more about this feature. i am not sure if this is similar to reverse tethering.. please tell me more about this and how it works.

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