{"id":2215,"date":"2021-02-12T07:17:01","date_gmt":"2021-02-12T07:17:01","guid":{"rendered":"https:\/\/swaritadvisors.com\/blog\/?p=2215"},"modified":"2021-03-17T09:11:28","modified_gmt":"2021-03-17T09:11:28","slug":"customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021","status":"publish","type":"post","link":"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/","title":{"rendered":"Customs Tariff (Identification and Assessment of Safeguard Duty) Amendment Rules 2021 Notified by CBIC"},"content":{"rendered":"\n<p class=\"has-drop-cap\">The CBIC (Central Board of Indirect Taxes and\nCustoms) has notified an amendment in the Customs Tariff (Identification and\nAssessment of Safeguard Duty) Rules 1997, by way of a Notification No. 12\/ 2021-\nCustoms (N.T.), issued on 01.02.2021. The said amended rules are known as the Customs\nTariff (Identification and Assessment of Safeguard Duty) Amendment Rules 2021 and\nhas come into force from 02.02.2021.<\/p>\n\n\n\n<p>In this blog, we will discuss in detail the\namendments bought by CBIC by way of the Customs Tariff (Identification and\nAssessment of Safeguard Duty) Amendment Rules 2021.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_65 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Table of Contents<\/p>\n<label for=\"ez-toc-cssicon-toggle-item-6a3a3633ea93d\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/label><input type=\"checkbox\"  id=\"ez-toc-cssicon-toggle-item-6a3a3633ea93d\"  aria-label=\"Toggle\" \/><nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Changes_made_through_Customs_Tariff_Identification_and_Assessment_of_Safeguard_Duty_Amendment_Rules_2021\" title=\"Changes made through Customs Tariff (Identification and Assessment of\nSafeguard Duty) Amendment Rules 2021\">Changes made through Customs Tariff (Identification and Assessment of\nSafeguard Duty) Amendment Rules 2021<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Substitution_in_Sub_Rule_1_of_Rule_1\" title=\"Substitution in Sub Rule 1 of Rule 1\">Substitution in Sub Rule 1 of Rule 1<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Amendments_in_Rule_2\" title=\"Amendments in Rule 2\">Amendments in Rule 2<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Clause_b\" title=\"Clause (b)\">Clause (b)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Clause_d\" title=\"Clause (d)\">Clause (d)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Clause_f\" title=\"Clause (f)\">Clause (f)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Insertion_of_Clause_fa\" title=\"Insertion of Clause (fa)\">Insertion of Clause (fa)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Insertion_of_Clause_ga\" title=\"Insertion of Clause (ga)\">Insertion of Clause (ga)<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Substitution_in_Rule_3\" title=\"Substitution in Rule 3\">Substitution in Rule 3<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Amendments_in_Rule_4\" title=\"Amendments in Rule 4\">Amendments in Rule 4<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Clause_2\" title=\"Clause 2\">Clause 2<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Sub_Clause_i_of_Clause_4\" title=\"Sub Clause (i) of Clause 4\">Sub Clause (i) of Clause 4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Sub_Clause_ii_of_Clause_4\" title=\"Sub Clause (ii) of Clause 4\">Sub Clause (ii) of Clause 4<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Clause_5\" title=\"Clause 5\">Clause 5<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Amendments_in_Rule_5\" title=\"Amendments in Rule 5\">Amendments in Rule 5<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Clause_b_of_Sub_Rule_2\" title=\"Clause (b) of Sub Rule 2\">Clause (b) of Sub Rule 2<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Sub_Rule_4\" title=\"Sub Rule 4\">Sub Rule 4<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Amendments_in_Clause_i_of_Sub_Rule_1_in_Rule_5\" title=\"Amendments in Clause (i) of Sub Rule 1 in Rule 5 \">Amendments in Clause (i) of Sub Rule 1 in Rule 5 <\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Substitution_in_Rule_8\" title=\"Substitution in Rule 8\">Substitution in Rule 8<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Substitution_in_Rule_10\" title=\"Substitution in Rule 10\">Substitution in Rule 10<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Substitution_in_Rule_11\" title=\"Substitution in Rule 11\">Substitution in Rule 11<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Sub_Rule_2\" title=\"Sub Rule 2\">Sub Rule 2<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Sub_Rule_3\" title=\"Sub Rule 3\">Sub Rule 3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Substitution_in_Rule_12\" title=\"Substitution in Rule 12\">Substitution in Rule 12<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Amendment_in_Rule_13\" title=\"Amendment in Rule 13\">Amendment in Rule 13<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Substitution_in_Rule_14\" title=\"Substitution in Rule 14\">Substitution in Rule 14<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-27\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Substitution_in_Rule_15\" title=\"Substitution in Rule 15\">Substitution in Rule 15<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-28\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Substitution_in_Rule_16\" title=\"Substitution in Rule 16\">Substitution in Rule 16<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-29\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Substitution_in_Rule_17\" title=\"Substitution in Rule 17\">Substitution in Rule 17<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-30\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Amendment_in_Rule_17\" title=\"Amendment in Rule 17\">Amendment in Rule 17<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-31\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Insertion_of_Rule_19\" title=\"Insertion of Rule 19\">Insertion of Rule 19<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-32\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Removal_of_Annexure\" title=\"Removal of Annexure\">Removal of Annexure<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-33\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Conclusion\" title=\"Conclusion\">Conclusion<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-34\" href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-identification-and-assessment-of-safeguard-duty-amendment-rules-2021\/#Official_Copy_of_the_Customs_Tariff_Identification_and_Assessment_of_Safeguard_Duty_Amendment_Rules_2021\" title=\"Official Copy of the Customs Tariff (Identification and Assessment of Safeguard Duty) Amendment Rules 2021\">Official Copy of the Customs Tariff (Identification and Assessment of Safeguard Duty) Amendment Rules 2021<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Changes_made_through_Customs_Tariff_Identification_and_Assessment_of_Safeguard_Duty_Amendment_Rules_2021\"><\/span>Changes made through Customs Tariff (Identification and Assessment of\nSafeguard Duty) Amendment Rules 2021<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>The amendments made by way of the Customs Tariff\n(Identification and Assessment of Safeguard Duty) Amendment Rules 2021 can be\nsummarised as:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Substitution_in_Sub_Rule_1_of_Rule_1\"><\/span>Substitution in Sub Rule 1 of Rule 1<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In the said sub rule, the word \u201cDuty\u201d, shall be\nsubstituted with the term \u201cMeasures\u201d.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amendments_in_Rule_2\"><\/span>Amendments in Rule 2<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In the said rule, the amendment made in various\nclauses are as follows:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Clause_b\"><\/span>Clause (b)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>In\nthis clause, the word \u201cDuty\u201d, shall be substituted with the term \u201cMeasures\u201d.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Clause_d\"><\/span>Clause (d)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>In\nthis clause, the word \u201cDuty\u201d, shall be substituted with the term \u201cMeasures\u201d.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Clause_f\"><\/span>Clause (f)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>In this clause, the term \u201cProvisional Measure\u201d denotes a provisional safeguard measure that is levied under sub section (5) of section 8 B of the Act.<\/p>\n\n\n\n<p><strong>Also, Read:<\/strong> <mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/swaritadvisors.com\/blog\/customs-tariff-amendment-rules-2021-notified-by-cbic\/\">Customs Tariff Amendment Rules 2021 by CBIC<\/a><\/mark><\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Insertion_of_Clause_fa\"><\/span>Insertion of Clause (fa)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>After clause (f), a new clause named (fa) has been\ninserted in the said act. Further, in this sub clause, the term \u201cSafeguard\nMeasure\u201d denotes a duty or tariff rate quota or any other measures levied under\nsub section (1) of section 8 B of the Act.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Insertion_of_Clause_ga\"><\/span>Insertion of Clause (ga)<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>After clause (g), a new clause named (ga) has been\ninserted in the said act. Further, in this sub clause, the term \u201cWTO\u201d denotes\nWorld Trade Organisation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Substitution_in_Rule_3\"><\/span>Substitution in Rule 3<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In the said sub rule, the word \u201cSafeguard\u201d, shall be\nsubstituted with the term \u201cTrade Remedies\u201d.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amendments_in_Rule_4\"><\/span>Amendments in Rule 4<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In the said rule, the amendment made in various\nclauses are as follows:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Clause_2\"><\/span>Clause 2<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>In\nthis clause, the word \u201cDuty\u201d, shall be substituted with the term \u201cMeasures\u201d.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sub_Clause_i_of_Clause_4\"><\/span>Sub Clause (i) of Clause 4<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>In\nthis sub clause, the word \u201cDuty\u201d, shall be substituted with the term\n\u201cMeasures\u201d.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sub_Clause_ii_of_Clause_4\"><\/span>Sub Clause (ii) of Clause 4<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>In\nthis sub clause, the word \u201cPositive\u201d has been omitted.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Clause_5\"><\/span>Clause 5<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>In\nthis clause, the word \u201cDuty\u201d, shall be substituted with the term \u201cMeasures\u201d.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amendments_in_Rule_5\"><\/span>Amendments in Rule 5<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In the said rule, the amendment made in various\nclauses are as follows:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Clause_b_of_Sub_Rule_2\"><\/span>Clause (b) of Sub Rule 2<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>In\nthis clause, the word \u201cPositive\u201d has been omitted.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sub_Rule_4\"><\/span>Sub Rule 4<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>In this sub rule, the term \u201cCommissioner of\nCustoms\u201d, shall be substituted with the words \u201cPrincipal Commissioner of\nCustoms or Commissioner of Customs\u2019.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amendments_in_Clause_i_of_Sub_Rule_1_in_Rule_5\"><\/span>Amendments in Clause (i) of Sub Rule 1 in Rule 5 <span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In\nthe said clause, the old stipulations will be substituted with \u201cthe name of the exporting countries, article involved,\nand volume of imports.\u201d<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Substitution_in_Rule_8\"><\/span>Substitution in Rule 8<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Based on the newly amended provision, the Director\nGeneral (DG) shall identify serious injury or threats of serious injury to the\ndomestic industries after taking into account the two principles as follows:<\/p>\n\n\n\n<ul><li>Firstly, in the process of investigation to determine whether the increased imports have caused or threatening to cause any serious injury to the domestic industry, the DG (<a href=\"https:\/\/en.wikipedia.org\/wiki\/Director_general\">Director General<\/a>) needs to evaluate all the relevant parameters of an objective and quantifiable nature, which are having a bearing on the situation of that industry, in specific, the rate and amount of the boost in imports of the article relating to absolute and relative terms, the percentage of the domestic market acquired by increased imports, changes in the level of production, sales, capacity, productivity, utilisation, profits &amp; losses, and employment.<\/li><li>Secondly, the said determination will not be made unless the process of investigation demonstrates, objective evidence, existence of a causal link between the increased imports of the article concerned &amp; the serious injury or threat thereof. However, when the factors other than the increased imports are causing serious injury to the domestic industry at the same time, then, in that case, such an injury will not be attributed to increased imports, also in such cases, the Director General (DG) may refer the complaint to the concerned authority for antidumping or countervailing duty investigations, as suitable.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Substitution_in_Rule_10\"><\/span>Substitution in Rule 10<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In the said rule, the amendments made are as\nfollows:<\/p>\n\n\n\n<ul><li>The word \u201cDuty\u201d, shall be substituted\nwith the term \u201cMeasures\u201d.<\/li><li>The term \u201csub-section\n(2)\u201d, shall be substituted with sub-section (5);<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Substitution_in_Rule_11\"><\/span>Substitution in Rule 11<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In the said rule, the amendments made are as\nfollows:<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sub_Rule_2\"><\/span>Sub Rule 2<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>As per the newly amended provision, the Director\nGeneral will also have the power to give recommendations concerning the extent\nof measure which, if in case levied, will be suitable to prevent or cure a\nserious injury and to enable adjustment.<\/p>\n\n\n\n<p>Further, the level of tariff rate quota, if in case imposed\nas a measure, the same may be determined by considering the conditions as\nfollows:<\/p>\n\n\n\n<ul><li>Maintenance of\nthe traditional trade flow of an article over the representative period;<\/li><li>The prevailing\nand likely demand supply situation in the country, and;<\/li><li>Any other\ncondition as may be considered significant;<\/li><\/ul>\n\n\n\n<p>However, it shall be considerate to take into\nconsideration that the applied tariff rate quota will not reduce the total\nquantity of the imports below a certain level for the said period, and the same\nneeds to the average of the imports made in the previous three financial years,\nfor which the statistics are available, except, in the case, wherein, a\ndifferent level is considered necessary to prevent or cure serious injury.<\/p>\n\n\n\n<p>Also, it shall be noteworthy to take into the record\nthat tariff can be both country specific or global.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sub_Rule_3\"><\/span>Sub Rule 3<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>In the said sub rule, the amendments made are as\nfollows:<\/p>\n\n\n\n<ul><li>The word \u201cDuty\u201d, shall be substituted\nwith the term \u201cMeasures\u201d;<\/li><li>In the proviso, the word \u201cPositive\u201d has\nbeen omitted.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Substitution_in_Rule_12\"><\/span>Substitution in Rule 12<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In\nthe said rule, the word \u201cDuty\u201d, has been substituted with the term \u201cMeasures\u201d;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amendment_in_Rule_13\"><\/span>Amendment in Rule 13<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In the said rule, the amendments made are as\nfollows:<\/p>\n\n\n\n<ul><li>The word \u201cDuty\u201d, shall be substituted\nwith the term \u201cMeasures\u201d;<\/li><li>In the said\nrule, a new proviso has been inserted. The inserted proviso states that that no\nsuch measure will be applied on an article, which is originating from a\ndeveloping country as long as the total share of imports of that said article\nfrom the concerned country does not exceed the limits of three percent.\nHowever, in case the said article is originating from more than one developing\nnation, then, in that case, as long as the aggregate of the total imports from\neach of such developing nations with less than three percent import share taken\ntogether, does not exceed the limit of nine percent of the total imports of\nthat article in India.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Substitution_in_Rule_14\"><\/span>Substitution in Rule 14<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In\nthe said rule, the word \u201cDuty\u201d, has been substituted with the term \u201cMeasures\u201d;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Substitution_in_Rule_15\"><\/span>Substitution in Rule 15<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>As\nper the newly amended provision, if in case the safeguard measure, levied as a\nduty after the end of the investigation is less than the provisional measure in\nthe form of a duty already imposed and collected, then, in that case, the\ndifferential part will be refunded to the importer.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Substitution_in_Rule_16\"><\/span>Substitution in Rule 16<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In the said rule, the amendments made are as\nfollows:<\/p>\n\n\n\n<ul><li>The word \u201cDuty\u201d, shall be substituted\nwith the term \u201cMeasures\u201d;<\/li><li>In the said rule, the word \u201cPositive\u201d\nhas been omitted.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Substitution_in_Rule_17\"><\/span>Substitution in Rule 17<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In the said rule, the word \u201cDuty\u201d,\nshall be substituted with the term \u201cMeasures\u201d;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amendment_in_Rule_17\"><\/span>Amendment in Rule 17<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>In the said rule, the amendments made are as\nfollows:<\/p>\n\n\n\n<ul><li>The word \u201cDuty\u201d, shall be substituted\nwith the term \u201cMeasures\u201d;<\/li><li>In the clause (i) of sub rule (1), the\nword \u201cPositive\u201d has been omitted;<\/li><li>After the sub rule 1, a new sub rule\nnamed (1A) has been inserted. The said sub rule states that the Director\nGeneral (DG) has the power to review the usage and implementation of the applicable\ntariff rate quota for any modification;<\/li><li>In sub rule 2, after the word, sub rule\n(1), sub rule (1A) will be inserted.<\/li><\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Insertion_of_Rule_19\"><\/span>Insertion of Rule 19<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>After rule 18, a new provision named rule 19 has\nbeen inserted, which states that the Central Government will notify the WTO\n(World Trade Organisation) regarding all the actions necessary under WTO\nAgreement on Safeguards. Also, it shall be considerate to take into the note\nthat prior to the imposition of a safeguard measure, an opportunity to hold\nconsultations with the members of the World Trade Organisation, who are having\nsubstantial interest as exporters of the concerned product, shall be provided.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Removal_of_Annexure\"><\/span>Removal of Annexure<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Based\non the provisions of the Customs Tariff (Identification and Assessment of\nSafeguard Duty) Amendment Rules 2021, Annexure to the previous rules has been\nomitted.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Conclusion\"><\/span>Conclusion<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>In\na nutshell, the government had passed such amended rules to be in consonance\nwith the announcements made by the Union Finance Minister, Ms. Nirmala\nSitharaman in the speech of the <strong><a href=\"https:\/\/swaritadvisors.com\/blog\/union-budget-2021\/\" class=\"text-primary\">Union Budget 2021<\/a><\/strong>.<\/p>\n\n\n\n<p>Further,\nthe said amended rules will be known as the Customs Tariff (Identification and\nAssessment of Safeguard Duty) Amendment Rules 2021 and had come into effect\nfrom 02.02.2021.<\/p>\n\n\n\n<p>Furthermore, in case of any doubt or issue, reach out to&nbsp;<strong><a class=\"text-primary\" href=\"https:\/\/swaritadvisors.com\/\">Swarit Advisors<\/a><\/strong>, our proficient experts are there to solve out all your legal and financial issues.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Official_Copy_of_the_Customs_Tariff_Identification_and_Assessment_of_Safeguard_Duty_Amendment_Rules_2021\"><\/span>Official Copy of the Customs Tariff (Identification and Assessment of Safeguard Duty) Amendment Rules 2021<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<a href=\"https:\/\/swaritadvisors.com\/blog\/wp-content\/uploads\/2021\/02\/Official-Copy-of-the-Customs-Tariff-Identification-and-Assessment-of-Safeguard-Duty-Amendment-Rules-2021.pdf\" class=\"pdfemb-viewer\" style=\"\" data-width=\"max\" data-height=\"max\"  data-toolbar=\"bottom\" data-toolbar-fixed=\"off\">Official-Copy-of-the-Customs-Tariff-Identification-and-Assessment-of-Safeguard-Duty-Amendment-Rules-2021<br\/><\/a>\n<p class=\"wp-block-pdfemb-pdf-embedder-viewer\"><\/p>\n\n\n\n<p><strong>Also, Read:<\/strong> <mark style=\"background: #fffd03 !important;\"><a href=\"https:\/\/swaritadvisors.com\/blog\/implications-of-union-budget-2021-on-gst-act\/\">Implications of Union Budget 2021 on GST Act: A Complete Guide<\/a><\/mark><\/p>\n","protected":false},"excerpt":{"rendered":"<p>The CBIC (Central Board of Indirect Taxes and Customs) has notified an amendment in the Customs Tariff (Identification and Assessment of Safeguard Duty) Rules 1997, by way of a Notification No. 12\/ 2021- Customs (N.T.), issued on 01.02.2021. The said amended rules are known as the Customs Tariff (Identification and Assessment of Safeguard Duty) Amendment [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":2216,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[50],"tags":[506],"acf":[],"_links":{"self":[{"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/posts\/2215"}],"collection":[{"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/comments?post=2215"}],"version-history":[{"count":6,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/posts\/2215\/revisions"}],"predecessor-version":[{"id":3399,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/posts\/2215\/revisions\/3399"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/media\/2216"}],"wp:attachment":[{"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/media?parent=2215"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/categories?post=2215"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/swaritadvisors.com\/blog\/wp-json\/wp\/v2\/tags?post=2215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}