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From an MSF perspective, a credible policy window for excise simplification is likely during the early implementation of the RPJMN 20252029, when problem urgency aligns with viable policy alternatives and strong political commitment

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The options include: Prescription nicotine in a nasal spray or inhaler Nicotine patches, gum and lozenges you can buy without a prescription Prescription non-nicotine stop-smoking drugs such as bupropion (Wellbutrin SR, Wellbutrin XL, others) and varenicline Short-acting nicotine replacement therapies such as nicotine gum, lozenges, nasal sprays or inhalers can help you overcome intense cravings

Treatment of cutaneous lupus erythematosus with hydroxychloroquine and other medications is less effective in smokers

Tobacco smoking, chewing habits, alcohol drinking and the risk of head and neck cancer in Nepal

Mathew, the counsel for the assessee contended that from the chain of the correspondence made with the department informing about the partners and the proprietor of the manufacturer assessee and the buyer, and all the letters were acknowledged by the department, there was no suppression of fact on the part of the assessee, therefore the demand was time-barred