Debonding conditions: EOUs require an undertaking plus a bank guarantee, with specified adjustments for deposits and prior rulings. Debonding of EOU/EHTP/STP units requires an undertaking and a 10% bank guarantee of the duty demand at debonding, calculated on the SCN net of any deposits; SCN amounts based on issues where the CESTAT has ruled for the assessee and the department has appealed are excluded from the base for computing the 10% guarantee. Existing valid bank guarantees furnished with the B-17 bond may be adjusted to cover the 10% requirement, but duty paid during investigation cannot substitute for the guarantee though it reduces the demand used to compute 10%.