Any safeguard duty imposed under rule 10 or rule 12 shall be on a non-discriminatory basis and applicable to all imports of such article, irrespective of its source.

No case laws found for this provision yet.

Browse all case laws →

No FAQs available for this provision yet.

Amendment History

No amendment records available for this provision.

Safeguard Duty Rules, 1997 Rule 13 — Imposition of duty on non-discriminatory basis

Get AI-Powered GST Insights

Live enforcement alerts, discussion forums, AI analysis & full case law search — free.

Open TaxIntelHub