law: 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.