Section 14 in The Customs Tariff (Identification and Assessment of Safeguard Duty) Rules, 1997
14. Date of commencement of duty.
(1)The safeguard duty levied under rule 10 or 12 shall take effect from the date of publication of the notification, in the Official Gazette imposing such duty.(2)Notwithstanding anything contained in sub-rule (1), where a provisional duty has been levied and where the Director General has recorded a finding that increased imports have caused or threaten to cause serious injury to domestic industry, it shall be specified in the notification under sub-rule (1) that such safeguard duty shall take effect from the date of levy of provisional duty.
