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While the remaining niche applications, such as specialized filter segments for Reduced Risk Products (RRPs) or experimental biodegradable concepts, fall under both categories, they support the market's future potential by driving R&D and ensuring the core cellulose acetate material remains adaptable to the transition in the nicotine delivery landscape

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In contrast, e-cigarettes made from synthetic nicotine, derived from chemical materials, are not categorized as cigarettes and therefore are exempt from cigarette consumption tax