(10) In the interests of uniform and fair taxation, the definition of cigarettes, cigars and cigarillos and of other smoking tobacco should be adapted so that, respectively, rolls of tobacco which according to their length can be considered as two cigarettes or more are treated as two cigarettes or more for excise purposes; a type of cigar which is similar in many respects to a cigarette is treated as a cigarette for excise purposes; and smoking tobacco which is similar in many respects to fine-cut tobacco intended for the rolling of cigarettes is treated as fine-cut tobacco for excise purposes.

The solution found is pragmatic: new products are not entered in the annexes, but the Commission is asked to give priority to examining, where necessary, those products that are the subject of legal controversy: CD cases, flower pots, toilet rolls and suchlike.

The solution found is pragmatic: new products are not entered in the annexes, but the Commission is asked to give priority to examining, where necessary, those products that are the subject of legal controversy: CD cases, flower pots, toilet rolls and suchlike.

The Commission's market investigation found that tapered roller bearings and needle roller bearings belong to different product markets because each requires different production equipment and customers cannot easily substitute one type of bearing for another.

(d) Rolls of film, or other type of support, contain only documents of the same EU TOP SECRET, EU SECRET or EU CONFIDENTIAL classification.

However, the coordination of measures is hampered by the difficulty of joint programming of the two types of instrument.