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<h1>Glass Moulds & Plastic Gaskets Classified Under CET 70.15</h1> The Appellate Tribunal CEGAT, New Delhi upheld the classification of glass moulds and plastic gaskets under CET sub-heading 70.15, not under Heading 84.80 ... Classification The Appellate Tribunal CEGAT, New Delhi upheld the classification of glass moulds and plastic gaskets under CET sub-heading 70.15, not under Heading 84.80 as claimed by the assessee. The Tribunal's order in the assessee's own case was confirmed by the Supreme Court, leading to the rejection of the appeal.