Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997
Show AI Summary
Safeguard duty procedures enable provisional and final duties to address serious injury from increased imports to domestic industry.
These rules provide for investigation and imposition of safeguard duty where increased imports cause or threaten serious injury to domestic industry: a Director General (Safeguard) examines evidence of increased imports, injury and causal link, issues public notices, conducts investigations with opportunity for interested parties to comment, may record preliminary findings and prompt provisional duty in critical circumstances, and makes final findings and recommendations on duty amount, duration and progressive liberalisation; duties are non discriminatory, time limited, refundable insofar as provisional duty exceeds final duty, and subject to periodic review.