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If the observed value was less than the expected value, the formula -1/(observed/expected) was used to reflect the negative enrichment

doi:10.1300/J069v17n01_03

"[E]nd-uses describe the possible functions of a product, while consumer tastes and habits reflect the consumers' appreciation of these functions." 48 In another case decided under Article III:4 of GATT 1994, "the Appellate Body described end-uses as the extent to which products are capable of performing the same, or similar, functions and consumer tastes and habits as the extent to which consumers are willing to use the products to perform these functions." 49 The Appellate Body concluded: "that consumers smoke to satisfy an addiction or that they smoke for pleasure are relevant to the examination of both end-uses and consumer tastes and habits." 50 The Appellate Body, therefore, agreed with the United States that the end uses being compared should be "to satisfy an addiction to nicotine" and "creating a pleasurable experience associated with the taste of the cigarette and the aroma of the smoke." 51 However, the Appellate Body found, based on the findings of the panel, that both menthol and clove cigarettes serve both end-uses