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As to the Governments final argument, that the legislative history does not support invalidating the Rule, the Government argues that Congress was clear in guarding against abuse of the substitution-drawback privilege by prohibiting an importer or exporter from counting a drawback twice

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As of March 2025, the excise payable on a pack of 20 cigarettes was $28.06

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Many smokers enjoy Black & Mild cigars for their aromatic smoke and longer smoking time