Akilesh
Those files are vendor (IBM Websphere) specific deployment descriptors for components (
Servlets,
EJB, Eebservices).
In your case, they contains information about context root, endpoints, JMS endpoint binding to listener.
Hope this gives idea.
Regards, Sujeeth Pakala
SCJP, SCWCD, SCBCD, ICAD, XML Master Basic, Certified SOA Professional