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because when you vape, there is NO inhalation of tar or 4,000+ chemicals that are found in tobacco smoke

Manufacturers will have to disclose the number and capacity of machines to excise authorities and can claim abatement in excise duty if a machine remains non-functional for a minimum of 15 consecutive days.

Effects of e-cigarettes and vaping devices on cardiac and pulmonary physiology

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The idea was to cover the cost of treating smoke related diseases, although in practice the money was often spent on other purposes