JUDGMENT : S.N. Variava, J. Mr. Joseph Vellapally, learned senior counsel appearing for the Appellants states that if the question of law regarding applicability of the Notification No. 163/67-CE dated 21st July, 1967, as amended from time to time, is left open to be taken up in future matters, he will not press this Appeal. The Appeal is accordingly dismissed. The question of applicability of the Notification is left open. 2. The Appellants would be at liberty to urge this question in future matters.