Safeguard duty power permits provisional and final duties on imports causing or threatening serious injury to domestic industry.

Central Government may impose a safeguard duty by notification where enquiries show increased imports causing or threatening to cause serious injury to domestic industry; imports from a notified developing country are exempt while their share remains below a small threshold, with an aggregate threshold for multiple developing countries. A provisional safeguard duty may be imposed pending final determination, refundable if injury is not found, and limited to a prescribed provisional period. The duty is additional to other duties, subject to a limited duration with possible extension but an absolute maximum, and the Government may make rules and must lay notifications before Parliament.

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