Tobacco Reporting Regulations

Marginal note:Definitions

14.1 The following definitions apply in this section and section 14.2.

cigarette

cigarette means any roll or tubular construction that contains tobacco, has a wrapper or cover made of paper and is consumed through the inhalation of the products of combustion, but does not include a bidi, cigar, kretek or little cigar. (cigarette)

identical cigarettes

identical cigarettes means cigarettes that are sold by a manufacturer under more than one brand, that are manufactured using identical manufacturing processes and that

• (a) contain identical ingredients, except those used in the manufacture of colouring agents in the cigarette papers;

• (b) have identical dimensions; and

• (c) perform in an identical manner under the same conditions. (cigarette identiques)