Many newer jws who came in long after 1973 don't realize that using tobacco, betel nut, coca leaves was not a matter of physical health but was/is considered spiritism by the WTS and that is the basis of df'ing. Here is the WTS explanation.
*** w73 6/1 pp. 338-339 par. 15 Keeping God’s Congregation Clean in the Time of His Judgment ***The Scriptural evidence points to the conclusion that they do not. As has been explained in other issues of this magazine, the Greek word phar·ma·ki´a used by Bible writers and translated "practice of spiritism" or "spiritistic practices" has the initial meaning of "druggery." (Gal. 5:20; Rev. 9:21) The term came to refer to spiritistic practices because of the close connection between the use of drugs and spiritism. Tobacco was also used initially by the American Indians in this way. It can properly be placed, therefore, in the category of addictive drugs like those that provided the source for the Greek term phar·ma·ki´a. The nicotine in tobacco does not have the same mental and emotional effects produced by "hard" drugs such as heroin or the so-called psychedelic drugs like LSD; yet nicotine addiction does definitely affect the mind and exercises a strong enslavement. In Europe at the close of World War II, in some instances cigarettes were worth more than money. Reportedly, prostitutes sold themselves for a few cigarettes, and ordinary people sacrificed even food ration coupons to obtain tobacco.
The pre-Christian Greek SeptuagintVersion uses the related Greek word phar´ma·kon (meaning literally "drug," but translated as "sorcery") at least five times. Idolatrous Queen Jezebel of ancient Israel practiced such phar´ma·kon (in the plural number) or "sorcery." (2 Ki. 9:22, LXX) She was executed by King Jehu acting as Jehovah’s executioner. Those who patronized the professional "sorcerers" or practicers of spiritism also participated in spiritistic practices and were condemned.
It is little wonder, then, that, in these days of widespread addiction to drugs and the growing use of tobacco, those indulging in such things should come under judicial observation. Jehovah God, the Supreme Judge, is at his spiritual temple and is specially scrutinizing those who profess to worship him in that holy place. He has promised to be a speedy witness against the sorcerers or the practicers of spiritism, which from ancient times onward had a connection with habit-forming, enslaving drugs.