(1B) “Appellate Tribunal” means the Customs, Excise and 6[Service Tax] Appellate Tribunal
constituted under section 129;]
7[(2) “assessment” means determination of the dutiability of any goods and the amount of duty, tax, cess
or any other sum so payable, if any, under this Act or under the Customs Tariff Act, 1975
(51 of 1975) (hereinafter referred to as the Customs Tariff Act) or under any other law for the time being in
force, with reference to -