https://www.taxtmi.com/forum/issue?id=107046 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. en-us Thu, 17 Jul 2014 16:31:25 +0530 Thu, 23 Jan 2025 15:57:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=107046 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. Discussion-Forum Customs Thu, 17 Jul 2014 16:31:25 +0530 https://www.taxtmi.com/forum/issue?id=107046