Cigarettes (Regulations of Production, Supply and Distribution) Act, 1975
22.Act not to apply to cigarettes which are exported.-
Nothing contained in this Act shall apply to any cigarette or package of cigarettes which is exported:
Provided that nothing in this section shall be deemed to authorise the export of any package of cigarettes, not containing the specified warning to any country if the law in force in that country requires that the same or similar warning shall be specified on each package of cigarettes.
Explanation.- For the purposes of this section any cigarette or package of cigarettes shall be deemed to be exported if the necessary steps for export have already been taken notwithstanding that the actual export has not taken place.