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Expenditure on tobacco also crowds out expenditure on food and education in India, especially among the poor. The researcher added that despite overwhelming evidence on the effectiveness of taxing tobacco products, taxation as a tool to regulate bidi smoking has been highly underutilized in India
Electronic cigarettes and personal vaporising devices are on it, listed under tariff code 8543.40.01, in the same section as firearms and ammunition
There are other factors to think about too
Portable units are easier to set up and move but may not match the coverage of a mounted system