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2020 ] THE FINANCE ACT, 2020 B9

(7) The safeguard duty imposed under this section shall be in addi-
tion to any other duty imposed under this Act or under any other law for
the time being in force.
(8) The safeguard measures applied under this section shall, unless
revoked earlier, cease to have effect on the expiry of four years from the
date of such application :
Provided that if the Central Government is of the opinion that the
domestic industry has taken measures to adjust to such injury or threat
thereof and it is necessary that the safeguard measures should continue to
be applied, it may extend the period of such application :
Provided further that in no case the safeguard measures shall contin-
ue to be applied beyond a period of ten years from the date on which such
measures were first applied.
(9) The provisions of the Customs Act, 1962 (52 of 1962) and the
rules and regulations made thereunder, including those relating to the
date for determination of rate of duty, assessment, non-levy, short-levy, re-
funds, interest, appeals, offences and penalties shall, as far as may be, ap-
ply to the duty chargeable under this section as they apply in relation to
duties leviable under that Act.
(10) The Central Government may, by notification in the Official
Gazette, make rules for the purposes of this section, and without prejudice
to the generality of the foregoing power, such rules may provide for -
(i) the manner in which articles liable for safeguard
measures may be identified;
(ii) the manner in which the causes of serious injury or caus-
es of threat of serious injury in relation to identified article may be
determined;
(iii) the manner of assessment and collection of safeguard
duty;
(iv) the manner in which tariff-rate quota on identified arti-
cle may be allocated among supplying countries;
(v) the manner of implementing tariff-rate quota as a safe-
guard measure;
(vi) any other safeguard measure and the manner of its ap-
plication.
(11) For the purposes of this section, -
(a) “developing country” means a country notified by the
Central Government in the Official Gazette;
(b) “domestic industry” means the producers -
(i) as a whole of the like article or a directly competi-
tive article in India; or
(ii) whose collective output of the like article or a di-
rectly competitive article in India constitutes a major share of
the total production of the said article in India;
(c) “serious injury” means an injury causing significant
overall impairment in the position of a domestic industry;
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