Tariff classification of imported goods as blankets upheld where factual findings matched the relevant heading.

Imported goods were found, as a matter of fact, to be blankets, and that factual finding supported classification under Chapter Heading 63014000. The SC held that no legal error or merit was shown to disturb the Tribunal's classification, and it therefore upheld the tariff classification. The challenge failed because, where goods answer the description in the relevant heading on the facts, the resulting classification will not be interfered with absent legal error.

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Issues: Whether the imported goods were correctly classified as blankets falling under Chapter Heading 63014000.

Analysis: The imported goods were found, on the facts, to be blankets. On that factual determination, the Tribunal had held that they fell within Chapter Heading 63014000. No legal error or merit was shown in that classification finding.

Conclusion: The classification of the goods under Chapter Heading 63014000 was upheld, and the challenge failed.

Final Conclusion: The appeal was dismissed, leaving the Tribunal's classification finding undisturbed.

Ratio Decidendi: Where imported goods are found as a matter of fact to answer the description in a tariff heading, the resulting classification will not be interfered with in the absence of legal error.

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