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<h1>Green Tea Exempt from Extra Excise Duty If Sourced from Cooperatives or Small Growers Under Clause 149 of Finance Bill 2003</h1> The notification exempts green tea and tea manufactured by bought leaf factories and factories owned by cooperative societies from additional excise duty under clause 149 of the Finance Bill, 2003. To qualify, manufacturers must file an undertaking with the Central Excise authorities by specified dates, ensuring that green leaf sources do not exceed ten hectares. Cooperative societies must be registered, and bought leaf factories must source at least two-thirds of their green leaf from small growers. If the conditions are unmet, manufacturers must pay the additional duty. The exemption applies to the period from March 1, 2003, to March 31, 2003, and subsequent financial years.