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Although the Appellate Body did not agree with the panel's analysis based on costs, ultimately it upheld the panel's conclusion that Section 907(a)(1)(A) violated Article 2.1 of the TBT Agreement

Two reasons: *Tax hikes in India do not match increases in real income *Indias complex cigarette-tax structure allows significant manipulation India s convoluted cigarette tax structure Cigarettes were 175% more affordable in 2011 than in 1990, and tobacco has become 5% more affordable in India since 2008, according to the WHO, all because real incomes have been growing at a faster clip than taxes on cigarettes

Unfortunately, this is a system limitation

Air pollution can hit you anywhere, whether youre outside or just getting to the office after a traffic-filled commute (or travel)