76. The following issues are raised in this appeal:(a) Whether the Panel erred in finding that Section 907(a)(1)(A) of the FFDCA is inconsistent with Article 2.1 of the TBT Agreement, and in particular:(i) Whether the Panel erred in finding that clove cigarettes and menthol cigarettes are like products within the meaning of Article 2.1 of the TBT Agreement, and in particular: whether the Panel performed an incomplete analysis of the different end uses of the products at issue; whether the Panel erred in its analysis of consumer tastes and habits; and whether the Panel acted inconsistently with Article 11 of the DSU in its assessment of consumer tastes and habits;(ii) Whether the Panel erred in finding that Section 907(a)(1)(A) accords to imported clove cigarettes less favourable treatment than that accorded to domestic menthol cigarettes within the meaning of Article 2.1 of the TBT Agreement, and in particular: whether the Panel improperly narrowed the product scope of its analysis by comparing treatment accorded to imported clove cigarettes and to domestic menthol cigarettes; whether the Panel erred in assessing less favourable treatment at the time the ban on flavoured cigarettes came into effect; whether the Panel erred in finding that the detrimental impact on competitive opportunities of imported clove cigarettes could not be explained by reasons unrelated to the foreign origin of those products; and whether the Panel acted inconsistently with Article 11 of the DSU in finding that Section 907(a)(1)(A) accords to imported clove cigarettes less favourable treatment than that accorded to domestic menthol cigarettes; and
(b) Whether the Panel erred in finding that, by failing to allow an interval of not less than six months between the publication and the entry into force of Section 907(a)(1)(A) of the FFDCA, the United States acted inconsistently with Article 2.12 of the TBT Agreement, and in particular:
(i) whether the Panel attributed an incorrect "interpretative value" to paragraph 5.2 of the Doha Ministerial Decision in interpreting the term "reasonable interval" in Article 2.12 of the TBT Agreement; and
(ii) whether the Panel incorrectly found that Indonesia had established a prima facie case of inconsistency with Article 2.12 of the TBT Agreement that the United States failed to rebut.
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