
Tobacco is the agricultural product of the leaves of plants in the genus Nicotiana. All species of Nicotiana contain the recreational drug nicotine—a stimulant and sedative contained in all parts of the plants except the seeds—which occurs in varying amounts depending on the species and variety cultivated. It is thought that an interaction bet...
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http://en.wikipedia.org/wiki/Tobacco_products

These products include cigarettes, cigars, hand-rolling tobacco, other smoking tobacco, and chewing tobacco, which are manufactured wholly or partly from tobacco or any substance used as a substitute for tobacco. Tobacco products are liable to excise duty which is generally based on the quantity or weight of the goods. Cigarettes are also liable to...
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http://www.encyclo.co.uk/local/20546
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