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It is difficult to assess at what point the number and scope of changes in a tax system result in more harm, in terms of uncertainty, than good, which can include improved efficiency, fairness, or just increased revenues

In India, Cigarettes and Other Tobacco Products Act, 2003 (COTPA) regulates tobacco products through warning labels, advertising restrictions, and public-smoking rules, but products marketed as tobacco-free often fall outside these frameworks

Graphic Warning Labels on Tobacco Packages Can Deter Some Smokers from Buying Cigarettes For Release Tuesday April 9, 2019 Placing graphic anti-smoking warning labels on cigarette packages may deter some adults from purchasing tobacco products, but the strategy is unlikely to influence those smokers who are most addicted to nicotine, according to a new RAND Corporation study

This prevents the risks associated with "home-made" or unregulated devices that were more common in the early days of the vaping industry