A cigarette or loose or pipe tobacco is of a different kind for paragraphs 36 (1) (b) and (2) (b) 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.