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Recently, ITC Ltd., the largest cigarette producer in India, experienced a sharp decline in its share value after the government implemented higher excise duties on cigarettes from February 1, 2026, highlighting regulatory pressures on major companies

Bibcode:2019Sci...366..576C

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The risks and mitigants subsection should list the main risks that jeopardize the execution of your plan and explain what measures you have taken to minimize these

Journal of Internal Medicine

Thus, in traditional cigarettes, the cigarette burns away after a while and there is nothing left for the user to consume unless they light another cigarette, which provides a check/decision point for the user