(1) Section 1 of the Finance (Excise Duty on Tobacco Products) Act, 1977, is hereby amended in subsection (1) by the substitution of the following definitions for the definitions of "cigarettes", "cigars", "fine-cut tobacco for the rolling of cigarettes", "smoking tobacco" and "tobacco product":

" ‘cigarettes’ means -

(a) rolls of tobacco capable of being smoked as they are and which are not cigars;

(b) rolls of tobacco which, by simple non-industrial handling, are inserted into cigarette paper tubes or wrapped in cigarette paper;

(c) products consisting in whole or in part of substances other than tobacco but otherwise conforming to the criteria set out in paragraphs (a) or (b);

and to which Council Directive No. 95/59/EC of 27 November 1995 [O.J. No. L291 of 6th December 1995, page 40.], relates;

‘cigars’ means -

(a) rolls of tobacco made entirely of natural tobacco;

(b) rolls of tobacco with an outer wrapper of natural tobacco;

(c) rolls of tobacco with an outer wrapper of the normal colour of a cigar, and a binder, of reconstituted tobacco, where at least 60 per cent. by weight of the tobacco particles are both wider and longer than 1.75 millimetres and where the wrapper is fitted in spiral form with an acute angle of at least 30 degrees to the longitudinal axis of the cigar;