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Third, we address the Governments contention that the CIT erred when it recognized that the Rule would create an irrational or absurd result by prevent[ing] an untaxed export from serving as substituted merchandise in a drawback claim on a corresponding import in any capacity or, in other words, would bar recovery of any duties, taxes and fees on the import, including the excise tax

In fact, the American Lung Association, the American Heart Association and the American Cancer Society have all shied away from supporting such bans, in favor of public-health policies they believe would be more effective, like higher cigarette taxes, or tighter restrictions of tobacco ad campaigns

Even if a filter lowers some chemicals, the smoke that gets through can still contain harmful substances

The sellers claim that they will skip customs inspections at the destination country