Section 12 in The Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997
12. Levy of duty.
(1)The Central Government may, impose by a notification in the Official Gazette, upon importation into India of the product covered under the final fording, a safeguard duty not exceeding the amount which has been found adequate to prevent or remedy serious injury and to facilitate positive adjustment.(2)If the final finding of the Director General is negative, that is contrary to the prima facie evidence on whose basis the investigation was initiated, the Central Government shall within thirty days of the publication of final findings by the Director General under rule 11, withdraw the provisional duty imposed, if any.
