2. Definitions. -In this Act, unless the context otherwise requires ,-
4[(1) “adjudicating authority” means any authority competent to pass any order or decision under
this Act, but does not include the Board, 5[Commissioner (Appeals)] or Appellate Tribunal;
(1A)“aircraft” has the same meaning as in the Aircraft Act, 1934 (22 of 1934); (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 - (a)the tariff classificatio n of such goods as determined in accordance with the provisions of
the Customs Tariff Act; (b)the value of such goods as determined in accordance with the provisions of this Act and the
Customs Tariff Act; (c)exemption or concession of duty, tax, cess or any other sum, consequent upon any notification
issued therefor under this Act or under the Customs Tariff Act or under any other law for the time being
in force; (d)the quantity, weight, volume, measurement or other specifics where such duty, tax, cess or any
other sum is leviable on the basis of the quantity, weight, volume, measurement or other specifics of
such goods;