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.... the revisional authority and the appellate authority; (b) "appellate authority" means an authority appointed or authorised to hear appeals under section 29; (c) "Appellate Tribunal" means the Customs, Excise and Service Tax Appellate Tribunal constituted under section 129 of the Customs Act, 1962 (52 of 1962); (d) "Board" means the Central Board of Indirect Taxes and Cu....

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.... of packing machine used for packing of the specified goods in pouches, tins or other containers; (h) "manufacture" includes- (i) any process incidental or ancillary to the completion of the specified goods; and (ii) the process of packing or repacking of such goods in a pouch or tin or other container or labelling or re-labelling thereof including the declaration or alt....

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.... Board; (m) "process" means any manual, mechanical, electrical, electronic, automated or hybrid operation, or any other activity by which the specified goods are manufactured or produced, whether wholly or in part; (n) "revisional authority" means an authority appointed or authorised under section 28 for revision of an order of the adjudicating authority; (o) "Schedule" ....