What Zoid was saying in the first post was that in 2009/10 there were two things that occurred concurrently, or pretty close to.
1) The FDA tried to stop shipments of e-cigs by smokeeverywhere / njoy by saying that they were incorrectly classified drug products - being marketed and used as smoking cessation aid.
2) the TCA aka FSPTCA aka the Family Smoking Prevention and tobacco Control Act was passed giving the FDA the authority over tobacco products.
1) was stopped by injunction via judicial process. 2) still remains.
The TCA is what led to the current deeming that we see now, with the first draft being released in 2014 and now enacted with modifications. The TCA from 2009/2010, as far as I know, remains the same as it was when it was passed.
And what I'm trying to get to is that when the FDA Deemed e-Cigarettes/e-Liquids to be "Tobacco Products", it gave the FDA the Authority under the TCA to Regulate e-Cigarettes/e-Liquids as "Tobacco Products".
But the FDA's authority to Regulate e-Cigarettes/e-Liquids as a "Tobacco Product" does not, IMO, give the ATF/TTB any Legal Authority to Impose Requirements or Levy Fees/Taxes on e-Cigarettes/e-Liquids.