British American Tobacco (BAT) factory was initially located in a prime site area in Hong Kong. When it decided to modernise production methods, the factory was relocated to an industrial area. Tobacco leaves are highly perishable and complex refrigeration was necessary. In addition to the normal environmental services, other process systems were required such as a dust removal system using cyclones to extract tobacco particles from the air in curing area. To ensure that exhaust air conditions comply with local regulations setting pollution level limits, the system allows the company to recover excise duty on the dust from the customs department.