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now the next chapter which we are going to revise is the chapter of assessments everyone over here what do you mean by assessment baba first of all this chapter which is there is a secret chapter however sometimes they go ahead and ask a small question so lets go ahead and do it quickly sir what do you mean by assessment assessment means assessment means sir determination of the duty ability of any goods whether the goods which are imported are dutiable or not the amount of duty which i have to pay the amount of tax says or any other sum so payable if under this act means the customer or the custom terry fact or any other law for the time being in force so assessment means determining the dutiability the tax which is payable the duty which is payable and when you are going and determining the tax the duties etc what are the things you go ahead and see with reference to you should go ahead and see the tariff classification because if you go ahead and classify it correctly the correct
