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Cut out a 8cm circle from the center of each top and remove the sides being sure to leave at least 1.5cm border all around the circle

The new levies, approved by Parliament in December, will replace the existing GST compensation cess framework that has been in place since the rollout of the Goods and Services Tax (GST) in July 2017

They come in various sizes and capacities, with some models offering adjustable features to customise the vaping experience, such as variable wattage or airflow control - allowing the user to produce an airy inhale or dense clouds

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