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Harmonized System of Nomenclature STRP NO. 08 OF 2022 AND CONNECTED MATTERS  as per Rule 3(a) of the GRI11, the entry of 'telephone sets' is more specific and therefore, resorting to a 'residuary entry' namely, the unscheduled goods, is unwarranted and as such Rule 3(b) of the GRI is applicable;
 the application of Rule 3(b) and the test of essential character was not argued in the Nokia India Case and there is no finding on the said aspect. However, this issue has been considered in Samsung India Case and it has been held that Nokia India Case is not applicable;

19. Rule 3(b) of the GRI reads as follows:

"Mixtures, composite goods consisting of different materials or made up different components, and goods put up in sets for retail sale, which cannot be classified by reference to 3 (a), shall be classified as if they consisted of the material or component which gives them their essential character, in so far as the criterion is applicable".

20. Explanation X of Rule 3(b) of the GRI reads:

"For the purposes of this Rule, the term "goods put up in sets for retail sale" shall be taken to mean goods which:

21. Therefore, in view of the above, 'telephone sets' can be considered as 'goods put up in sets for retail sale' under Rule 3(b) of the GRI.

22. Further, Rule 3(b) states that goods put up in sets for retail sale shall be classified as if they consist of the material or component which gives them their essential character. In the present case, the essential character of mobile set is the mobile phone and not the charger. Thus, the classification based on components mentioned above would apply and as per the essential character, the retail set containing of a mobile phone and a mobile charger shall be classifiable as 'mobile phones' under heading 8517.