Exemption from additional excise duty on specified tea contingent on prescribed undertakings and compliance with sourcing rules. Exempts specified tea under heading 09.02 from the whole of the additional duty of excise under clause 149 of the Finance Bill, 2003, subject to conditions: green tea; tea from co-operative society factories; and tea from bought leaf factories. Eligibility requires filing prescribed undertakings (by 15 March 2003 for March 2003 clearances or on the commencement date for later years) confirming sourcing from growers with holdings not exceeding ten hectares, registration of co-operative societies, minimum working periods for bought leaf factories, and submission of prescribed annual statements of accounts; failure to satisfy undertakings triggers liability to pay the additional duty for the relevant period.