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3. In W.P(C).No.22608 of 2020, the petitioner consignee impugns the detention order passed by the respondents detaining a consignment of 'Pappad's' that was being transported to the petitioner's premises from the premises of the manufacturer in Ahmedabad. Although the transportation was duly covered by a Bill of Supply and an e-way bill, since the goods were declared as exempted goods under HSN code 1905, the respondents were of the view that the goods under transport were 'un-fried fryums' (food items) classifiable under HSN code 21069099 with Sl.No.23 of Schedule III attracting IGST @ 18%. The mis-classification of the goods was seen as rendering the transport documents viz. the Bill of Supply and the e-way bill invalid on account of a mis-description of the goods therein. It was also seen that the details required in Part B of the e-way bill were not furnished by the W.P.(C).No.22072/2020 & :: 21 ::