Manufacture in Bond - Central Excise Practice Manual (OLD) - Central Excise

Manufacture in Bond The operations of EOU are carried out under Manufacture and other operations in warehouse Regulations, 1966 . With the amendment of these regulations vide notification No. 44/98-Customs, dated 2.7.98 , the requirement of Customs supervision of all operations of EOU have been removed. Vide Circular No. 88/98-Customs, dated 2.12.1998 bonding procedure EOUs has been liberalized by replacing physical control over EOUs by record based controls. EOUs can decide upon their working hours and the manufacturing is not physically supervised by the Central Excise Officer.