Is it falling or failing?
THE new 8 digit Central Excise Tariff is already ten days old and already the first amendment has come. The General Rules for the interpretation of the Tariff explains how classification is to be done.
Rule 2(a) of the Rules for Interpretation stipulates that
2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also be taken to include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled.
If you find it difficult to understand the above extracted rule, don’t blame the Indian Law makers; it is an identical copy of the WCO Customs Tariff. These are the Rules used all over the world. “Falling to be classified” appears to be a wrong usage and does not really convey any meaning. Perhaps it is “ failing to be classified”.
While most of the nations have copied the WCO version, there are indeed a few countries which have used ‘failing’ instead of ‘falling’. Indonesia, Pakistan, EU and a few other countries have their Rule 2(a) as follows:-
2. (a) Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as presented, the incomplete or unfinished article has the essential character of the complete of finished article. It shall also be taken to include a reference to that article complete or finished (or failing to be classified as complete or finished by virtue of this rule), presented unassembled or disassembled
Even USA had it as failing till the amendment of 2005, when they also followed the falling style of WCO.
I took up, the issue with the WCO and suggested to them that perhaps the correct word is failing and not falling. They were kind enough to reply to me, but informed me that the original draft with them shows it as falling and not failing.
It is open to netizens of TIOL to decide whether it is falling or failing. We will be happy to get your opinions.