Respected Sir,
We are manufacture of Sponge Iron and we are import iron ore pellet many times. and we also discharge duty on Iron and Steel made from DR Grade IronOrePelletsimported from time to time. Customs Authorities recovered Cess on such imports @ Re. 1/- per M. Ton and also recover Custom Cess (Calculate including ₹ 1/- p/mt).
so custom cess leviable on this case?
Clarification Sought on Inclusion of Rs. 1/- Cess in Customs Duty for Imported Iron Ore Pellets Under 1976 Act A discussion on the imposition of a Rs. 1/- per metric ton cess on imported iron ore pellets initiated by a manufacturer of sponge iron. The query addresses whether the customs cess should include this Rs. 1/- charge. Responses clarify that under the Iron Ore Mines, Manganese Ore Mines, and Chrome Ore Mines Labour Welfare Cess Act, 1976, a cess of Rs. 1/- per metric ton is levied. The questioner seeks further clarification on whether the customs cess calculation includes this amount, providing an example for better understanding. (AI Summary)
TaxTMI 
TaxTMI 
