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Provisional Assessment

Provisional Assessment :

(a) The Central Government is also empowered to impose provisional safeguard duty pending determination of the final duty.

(b) This provisional duty may be imposed on the basis of preliminary determination that increased imports have caused or threatened to cause serious injury to a domestic industry.

(c) The provisional duty shall be in force for a maximum period of 200 days from the date of its imposition.

(d) If upon final determination, the Central Government is of the opinion that the increased imports have not caused or threatened to cause serious injury to a domestic industry, the duty collected shall be refunded.

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