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    <description>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.</description>
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      <description>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.</description>
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