EOU scheme eligibility and approvals require a Letter of Permission, Development Commissioner oversight, and sector specific conditions. The framework permits manufacturing and specified service EOUs for exclusive export subject to law, with sectoral inclusions and trading exclusions. Establishment or conversion requires execution of undertakings and grant of a Letter of Permission by the Development Commissioner following Unit Approval Committee scrutiny; the LOP carries commencement and validity conditions and may be extended or cancelled per prescribed procedures. Approvals are subject to sector specific conditions addressing items such as export canalisation, job work restrictions, surplus power sale rules, plastic unit guidelines, exclusions for textile reprocessing, and minimum value addition requirements for certain commodities.