Additional duty exemption for green tea conditioned on cooperative and bought-leaf undertakings with mandatory filings and potential repayment. Green tea under heading No.09.02 is exempted from the additional excise duty under section 157 of the Finance Act, 2003 subject to conditions: manufacturers must file stipulated undertakings with the Assistant or Deputy Commissioner of Central Excise; co-operative factories must source green leaf only from growers not exceeding ten hectares, be registered with the State Registrar of Co-operative Societies, and submit annual statements of accounts; bought-leaf factories must procure a prescribed majority of green leaf from growers with holdings not exceeding ten hectares, demonstrate prior operation, submit annual accounts, and are liable to repay the additional duty for non-compliance.