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There are different rates for each type of product: VAT is applied after tobacco duty, so, for example, the price of a packet of 20 cigarettes currently reflects the pre-tax price plus 16.5 per cent ad valorem plus 6.69 of duty tax plus 20 per cent VAT on both the pre-tax price and the duty

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The new model incorporates a specific, processed set of features derived from quality-control data, comprising sensor measurements and defect-detection results

That year, the cigarette company paid film stars $218,750 - more than $3m at today's prices

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