S. R. RAJASEKHARA MURTHY, J.

( 1 ) THE Petitioner-Company, which is a manufacturer of watches, 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 countervailing 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 The petitioner has also relied upon notification 178/77 issued under Rule 8 (1) of the Central excise Rules, which is superseded by notification 201/79.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 without 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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