As per case facts, the Customs Excise and Gold (Control) Appellate Tribunal classified 'Glass Moulds' along with plastic gaskets under Central Excise Tariff Chapter heading 70.15, rejecting the appellant's claim ... for classification under heading 84.80. The appellant challenged this decision, leading to the appeal. The questions arose whether grinding and polishing of Opthalmic Blanks into Glass Moulds amounts to manufacture, whether the goods are known in the market as Glass Moulds, and whether they should be classified under Chapter sub-heading 84.80 or Chapter 70.15 of the Central Excise Tariff. Finally, the Supreme Court upheld the Tribunal's findings, confirming that the grinding and polishing process constitutes manufacture, the product is known as Glass Moulds in trade parlance, and the glass moulds with plastic gaskets are correctly classified under Central Excise Tariff Heading 70.15. The appeal was dismissed.