The invention relates to heterocyclic compounds useful as phosphodiesteraseinhibitors(PDEs) in particular phosphodiesterase type 4 (PDE-4) and type 10 inhibitors(PDE-10)represented by formula (I), tautomeric forms, stereoisomers, diastereomers,enantiomers,appropriate N-oxides, pharmaceutically acceptable salts, pharmaceuticallyacceptable hydrates,pharmaceutically acceptable solvates, pharmaceutically acceptable compositionscontaining themand their use in treating allergic and inflammatory diseases and forinhibiting the production ofTumor Necrosis Factor (TNF-.alpha.).The compounds represented by general formula I are useful in the treatment ofallergicand inflammatory diseases including asthma, COPD, allergic rhinitis, allergicconjunctivitis,respiratory distress syndrome, chronic bronchitis, nephritis, rheumatoidspondylitis,ostheoarthritis, atopic dermatitis, eosinophilic granuloma, psoriasis,rheumatoid septic shock,ulcerative colitis, parkinson's disease; multiple sclerosis, chronicinflammation, Crohn'ssyndrome and other inflammatory conditions of lungs, eyes, joints, bowels,skin, heart andcentral nervous system (CNS).The invention also relates to a process for preparing the heterocycliccompounds of thegeneric formula (I).