Rs. 1/- p/mt Cess on imported Iron ore pellet

[Asked by Guest]

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 Iron Ore Pellets imported 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?

AI Summary

Labour welfare cess inclusion in the customs duty base may affect calculation of customs cess on imported iron ore pellets.
The issue is whether the prescribed labour welfare cess of one rupee per metric tonne on imported iron ore pellets is included in the base for calculating subsequent percentage based customs cesses. The statutory per tonne cess is levied on imports of iron ore pellets; the question asks if percentage customs cesses must be computed on duties and totals that already incorporate that per tonne levy.