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Amendment of section 2.

ssessment 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 classification of such goods as determined in accordance with t .....

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ds; (f) any other specific factor which affects the duty, tax, cess or any other sum payable on such goods, and includes provisional assessment, self-assessment, re-assessment and any assessment in which the duty assessed is nil; ; (ii) in clause (6), for the words Central Board of Excise and Customs , the words Central Board of Indirect Taxes and Customs shall be substituted; (iii) in clause (28) .....

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