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<h1>EOUs Gain Autonomy: Customs Supervision Removed, Record-Based Controls Introduced, Flexible Working Hours Allowed Under 1966 Regulations</h1> The operations of 100% Export Oriented Units (EOUs) are governed by the 'Manufacture and other operations in warehouse Regulations, 1966.' Amendments through notification No. 44/98-Customs removed the need for Customs supervision of EOU operations. Circular No. 88/98-Customs further liberalized the bonding procedure by replacing physical control with record-based controls. EOUs now have the autonomy to set their working hours, and their manufacturing processes are no longer under the physical supervision of Central Excise Officers.