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The actual nicotine yield of a cigarette is typically lower than the nicotine content of the tobacco as measured by liquid chromatography for two reasons

Translational Behavioral Medicine 2014;4(3):32432

According to the bill's Statement of Objects and Reasons, "Compensation cess levied on tobacco and tobacco products, wherever applicable, will be discontinued once interest payment obligations and loan liabilities under the compensation cess account are completely discharged." The amendments are needed to provide "fiscal space to increase the rate of central excise duty on tobacco and tobacco products so as to protect tax incidence." This restructuring represents one of India's most aggressive tobacco tax moves since GST implementation in 2017, when the Central Excise Act was significantly curtailed

Additionally, cancer survivors who smoke are more likely to report greater symptom burden during routine care, experience surgical site infection and other complications, and return to the operating room more than their non-smoking counterparts 10

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In addition, productivity in Gujarat is the highest (1,700 kg ha-1), followed by productivity in Andhra Pradesh