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<h1>Customs Tariff Rules 1997: Safeguard Duties on Imports to Protect Domestic Industries Explained</h1> The Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997, issued by the Central Government under the Customs Tariff Act, 1975, establish procedures for imposing safeguard duties on imports that threaten domestic industries. The rules define key terms, outline the duties of the Director General (Safeguard), and detail the process for initiating and conducting investigations into serious injury or threats to domestic industries from increased imports. The Director General is tasked with identifying articles liable for safeguard duties, recommending duty amounts and durations, and reviewing the need for continued duty imposition. The rules also address confidentiality, non-discriminatory duty application, and provisions for refunding duties if necessary.