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    <title>Supervision by Departmental officers</title>
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    <description>Export Oriented Units are exempted from physical supervision and warehouse locking under the Manufacture and Other Operations in Warehouse Regulations, 1966, but all movements (to job-workers, other EOUs, export and DTA sale) must be recorded and maintained. Departmental officers must scrutinise EOU accounts and records at least monthly, and the Chief Commissioner may order a special audit by a nominated Cost Accountant; cost audits verify raw material usage, quantities and finished goods. Non-maintenance of prescribed accounts is treated seriously.</description>
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