(1) Section 1 of the Finance (Excise Duty on Tobacco Products) Act, 1977, is amended -

(a) in subsection (1) -

(i) by substituting "section 96 of the Finance Act, 2001" for "section 103 (1) of the Finance Act, 1992" in the definition of "Community", and

(ii) by substituting the following for the definition of "cigars" (inserted by section 86 of the Finance Act, 1997):

"'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 -

(i) a threshed blend filler, and

(ii) an outer wrapper of the normal colour of a cigar covering the product in full, including where appropriate the filter but not, in the case of tipped cigars, the tip and a binder, both being of reconstituted tobacco,

where the unit weight, excluding the filter or mouth-piece, is not less than 1.2 grammes 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,

(d) rolls of tobacco with -

(i) a threshed blend filler, and