Customs and excise appellate tribunal framework governing duty-rate disputes, valuation appeals, procedure, and jurisdictional exclusions. Established an appellate tribunal for disputes concerning the determination of the rate of customs and central excise duty and the valuation of goods for assessment, and set out its constitution, qualifications, appointment, tenure, service conditions, jurisdiction, procedure, transfer of cases, contempt powers, and rule-making framework. The tribunal exercised appellate jurisdiction over specified orders involving rate and valuation issues, subject to express exclusions for certain categories such as transit losses, export rebates, baggage, postal imports or exports, and drawback matters. It also excluded other courts' jurisdiction in covered matters and made consequential amendments to the Central Excises Act and the Customs Act.