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British American Tobacco Plc (LSE: BATS) is the second largest cigarette company in the world. It is based in London and is a constituent of the FTSE 100 Index with a market capitalisation of over $20 billion as of June 2005. Established in 1902, when the United Kingdom's Imperial Tobacco Company and the American Tobacco Company of the USA agreed to form a joint venture, the British-American Tobacco Company Ltd.

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