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.