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4.—(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.
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