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This is because cigarette smoke can accumulate inside the pancreas, resulting in decreased pancreatic function and the subsequent onset of diabetes

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Alcohol and tobacco operate a little differently under the exemptions

As noted by McNeil [7], Since nicotine itself is not a highly hazardous drug, encouraging smokers to obtain nicotine from sources that do not involve tobacco combustion is a potential means to reduce the morbidity and mortality they sustain, without the need to overcome their addiction to nicotine. This new approach complements those aimed at reducing smoking prevalence and aims to provide smokers who will not quit with novel tobacco or nicotine-containing products that are substantially less toxic than cigarettes