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of <h1>New Guidelines for EOUs: Debonding Allowed Despite Pending Notices with Precautions Like Guarantees and Undertakings.</h1> The circular from the Central Board of Excise & Customs addresses the issue of Export Oriented Units (EOUs) being denied debonding due to pending show cause notices or demands. It outlines the procedure for debonding, emphasizing that units should not be denied debonding solely due to pending notices. Instead, precautions like obtaining undertakings and bank guarantees should be taken to safeguard revenue. The circular advises that duty on non-duty paid materials and goods must be settled before debonding. These guidelines also apply to units under the Electronic Hardware Technology Park (EHTP) and Software Technology Park (STP) schemes.
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