The case arose when the Customs, Excise, and Gold Appellate Tribunal decided that "glass moulds" along with plastic gaskets manufactured by Forbes Gokak Limited were classifiable under Chapter 70.15 of ... the Central Excise Tariff as "other articles of glass." Forbes Gokak Limited contested this decision, claiming the product should instead be classified under Chapter 84.80 as "moulds for technical use" to benefit from an excise exemption notification.