39Different kinds of cigarettes or tobacco

39 Different kinds of cigarettes or tobacco A cigarette or loose or pipe tobacco is of a different kind for regulation 36 if: (a) it is sold under different brand names; or (b) it is sold under one brand name but is distinguished in one or more of the following ways: (i) containing or not containing menthol; (ii) being otherwise differently flavoured; (iii) having different contents of tar; (iv) allegedly differing in ‘mildness’; (v) having or not having filter tips or cork tips; (vi) being sold in retail packages containing different numbers of pieces; (vii) being of different length or mass. Division 3 Cigars