Cigarettes4
1
Subject to paragraph (2) below, references to cigarettes in the Act include any product that comprises—
a
rolls of tobacco capable of being smoked as they are and that are not cigars, or
b
rolls of tobacco that, by simple non-industrial handling, are—
i
inserted into cigarette-paper tubes, or
ii
wrapped in cigarette paper.
2
References to cigarettes in the Act include products consisting in whole or in part of substances other than tobacco that otherwise conform to a description in paragraph (1) above, unless they are herbal smoking products.