RAJASEKHARA MURTHY, J.

( 1 ) THE petitioner-Company, which is a manufacturer of watch as, imported certain components for the purpose of manufacture of watches in its factory.

( 2 ) THE Collector of Customs and Central Excise, Bangalore levied additional duty or counter-vailing duty on the watch components so imported by the petitioner under Section 3 of the Customs Tariff Act, 1975. This levy is challenged by the petitioner in this Writ Petition.

( 3 ) THE petitioner, relying upon the Notification 240/78/ Cus. , Annexure-C, has urged that the levy of additional duty under Section 3 of the Customs Tariff Act is without authority of law and has prayed for a consequential order of refund of the duty so paid and collected. The petitioner has also relied upon Notification 178/77 issued under Rule 8 (1) of the Central excise Rules, which is superseded by Notification 201/79.

( 4 ) THE Writ Petition is resisted on behalf of the Revenue by Sri Shivashankar Bhat that the Writ petition filed with-out exhausting alternative remedy under the Act should be dismissed in limine. However, since I have heard arguments on merits and the Writ Petition is of the year 1979, I propose to dispose of

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