(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 (hereinafter referred to as the Customs Tariff Act) or under any other law for the time being in force, with reference to - [Substituted by Finance Act, 2018 (Act No. 13 of 2018), dated 29.3.2018.](a)the tariff classification 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;(e)the origin of such goods determined in accordance with the provisions of the Customs Tariff Act or the rules made thereunder, if the amount of duty, tax, cess or any other sum is affected by the origin of such goods;(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;]
