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<h1>Supreme Court dismisses special leave petitions in line with Kerala High Court rulings. Interlocutory orders vacated.</h1> The Supreme Court dismissed the special leave petitions following the Kerala High Court's reasoning in M/s. Kathayee Cotton Mills Ltd. and Rajalakshmi ... Exemption from Customs duty The Supreme Court dismissed the special leave petitions after considering 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. The interlocutory orders were vacated with no costs.