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109), if a cigarette is offered for sale or supply at a consideration the value of which is less than the rate of duty imposed on the cigarette, the cigarette is dutiable goods

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The Health Ministry, which over the years has been very lax in fighting conventional tobacco and electronic cigarettes, issued on Monday a request for public comments on an action plan for all tobacco and smoking products. It included plans to eventually prohibit smoking under the age of 21 and not just under 18 as it is today