16 May 2022
HKSAR v. LEE YAU SING
- Citation
- [2022] HKCFI 1117
- Court
- Court of First Instance
- Case number
- HCMA326/2021
On the uncontested expert evidence that heatsticks contain tobacco and emit nicotine when heated and are capable of being smoked by themselves, a heatstick falls within the statutory definition of "cigarette" in section 65 of Cap.109; therefore heatsticks are dutiable commodities under Cap.109 and the appellant's convictions were safe. The 2019 Bill and related materials did not alter this conclusion or justify excluding heatsticks from Cap.109 prior to its enactment.