Rejects during the production and packing processes will not
be included in the production account (see section
TPD6060). Such rejects may, however, be
in a smokeable condition and should be regarded as representing a
risk to the revenue. Rejected product moving within the factory
should, preferably, travel in secure containers. A clear audit
trail should exist from each machine tracing rejected product back
to either manufacture or destruction.
The rejected product will, typically, be put into bins or
other container that are weighed when full. The bins or containers
are uniquely identified and details noted in the appropriate making
machine record. If the product is to be recycled the bin is
despatched to the ripping machine where its receipt is recorded. At
regular intervals a report of material recovered (shorts) is
prepared. Shorts in specific proportion are mixed back into the rag
and the primary control sheet is noted. Rejected product unsuitable
for recycling is sent for destruction, its progress being noted in
appropriate records.