Exemption of green tea from additional customs duty under the Finance Bill provisional declaration permits duty-free importation. The Central Government, invoking section 25(1) of the Customs Act, 1962, exempts green tea when imported into India from the whole of the additional duty of customs leviable under the Finance Bill, 2003, relying on the provisional declaration in that Bill given force under the Provisional Collection of Taxes Act, 1931, by Notification No. 35/2003-Customs dated 1-3-2003.