My char has gauntlets of minor smithing and a ring of minor smithing each rated at 12%, so together its 24% better smithing/improving, BUT... when compare items crafted with and without the magic gauntlets and ring, i see no difference, they have the same armor and damage.....bug? or i just forgot something, same for improving, my items are not improved 24% better after using these items.

Fortify smithing enchantments don't affect crafting, only tempering / improving.

What's your smithing skill ?

I tried to improve or tamper weapons and armor and still, i didnt see any results, even on steel armor or weapons.