ORDER : 1. Mr. P.R. Mridul and Mr. Vinod Bobde, learned counsel for the petitioner, presented the case for the petitioners to us very fairly. We are however not persuaded to interfere in the matters. We accept the reasons given by the Kerala High Court in M/s Kathayee Cotton Mills Ltd. and Rajalakshmi Mills Ltd. & Ors. v Union of India & Ors., 1984 (16) ELT 47 (Ker) which we consider have been correctly decided on a proper consideration of the relevant provisions of the Customs Act, Customs Tariff Act, Finance Act and the relevant notifications. The special leave petitions are therefore dismissed. 2. All interlocutory orders stand vacated. No costs.