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Research limitations This study adopts a qualitative approach based on policy documents, secondary fiscal data and stakeholder interviews, which enables in-depth analysis of excise policy dynamics but also entails several limitations

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Strawberry is a strong base for a Moonshine Lemonade, where its bright fruit and moderate proof balance easily with fresh-squeezed citrus and simple syrup

Most machine-made cigars use homogenized tobacco leaf (HTL) for the binder, and often for the wrapper as well

Every pipe is designed with smooth walls in the chamber, without protuberances, steps, ridges, or any other nonuniformities