It's not even that it is a new drug itself. It is that it's a new form of a known drug, which falls under the category of a new drug. Because of this it requires an NDA.
http://www.fda.gov/cder/regulatory/applications/NDA.htm#Laws
I truly don't understand how they can classify e-liquid as a "new drug" simply because it's in a new form. If that were the case, couldn't I make bubblegum ...... and it be legal because it's a new form?
Edit: wow seriously? {MODERATED} is a bleeped word?
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