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This could include, for example, why you think certain exemptions should or should not be considered as well as any additional exemptions you think are necessary

Reducing the nicotine content of cigarettes may decrease their abuse liability in pregnant smokers without causing untoward craving/withdrawal or compensatory smoking

(Source: Statista) India The share of tobacco users among high school students in India has seen a notable decline between 2003 and 2019

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Generally, accessories themselves are not subject to the same stringent regulations as tobacco products