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In his ruling, Mehta wrote that under the act, "a modification to an existing product's label does not result in a new tobacco product, and therefore such a label change does not give rise to the act's substantial equivalence review process." However, Mehta did rule that a change in quantity of the product in the packagingsuch as switching the number of cigars in a box from 20 to 10 per boxdoes constitute a new tobacco product that would need FDA approval.