Greetings.

Attached are two files:
1. steps.org : main org file
2. step.org : file included twice into main org file

If you export the main file to LaTeX (C-c C-e l o) you will notice that
the correct sectioning level of the level 2 section of step.org is lost
in the export. The level 2 section becomes subordinate to level 3
section.

Feature or bug? Possibility of this being fixed?

As usual, this is a simplified version of something much more
complicated I need to do.

All the best,

Jarmo