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JT International SA v Commonwealth [2012] HCA 43, (2011) 250 CLR 1 judgement summary at High Court of Australia Website

That is why smokers, collectors, reviewers, and gift-oriented buyers keep comparing them directly instead of treating them as separate sub-lines

Stuff three to four sheets of scented paper into the tube

Cigarette Tubes, Rolling Papers, and Cigarette Injector Cigarette tubes are pre-made paper cylinders with an attached cigarette filter, designed for filling with loose cut tobacco using a cigarette injector

Inserted into this complex law (the text runs to 70 pages) was a single provision, Article 28, that creates a new 5.6% levy on suppliers (fournisseurs) of tobacco