Manufacture in bond: record-based controls replace physical customs supervision, liberalizing EOU bonding and operational autonomy. Manufacture in bond under the 100% EOU scheme is governed by warehouse regulations; an amendment replaced physical customs and excise supervision with record-based controls, liberalizing bonding procedures. EOUs may determine their working hours and conduct manufacturing without on-site supervision by Central Excise officers, provided records are maintained and available for scrutiny in place of continuous physical inspection.