Judgment :- Today, when these matters are taken up for hearing, Mr.V.T.Gopalan, the learned Additional Solicitor General of India, has submitted that in respect of the issues raised in these writ petitions, a clarification, dated 16.07.2007, had already been issued by the Ministry of Finance, Department of Revenue, Central Board of Excise and A customs. The learned counsel had further submitted that in view of the clarifications issued, no further orders are necessary in the present petitions. 2. The learned counsel appearing for the petitioner has not refuted the submissions made by the Additional Solicitor General of India, appearing on behalf of the respondents. 3. In view of the above submissions, this Court is of the view that no further orders are necessary in these writ petitions. Accordingly, the writ petitions are disposed of. No costs. Consequently, connected MPs are closed.