The exemption provided by section 13(a)(14) of the Act is limited to the performance of certain operations with respect to the specified commodity, shade-grown tobacco. Work in connection with any other kind of tobacco, or any other commodity, including any other farm product, is not exempt under this section. An employee must be an agricultural employee variously employed in the growing and harvesting of ``shade-grown tobacco'' and in the described processing of ``such tobacco'' in order that the section 13(a)(14) exemption may apply. Sec. 780.507 ``Such tobacco.''
To be within the exemption, the processing activities with respect to shade-grown tobacco must be performed by an employee who has been employed in growing and harvesting ``such tobacco.'' The term ``such tobacco'' clearly is limited to the specified type of tobacco named in the section, that is, shade-grown tobacco. While a literal interpretation of the term ``such tobacco'' might lead to a conclusion that the exemption extends only to the processing of the tobacco which the employee grew or harvested, it appears from the legislative history that the intent was to extend the exemption to the processing of such tobacco which may be viewed ``as a continuation of the agricultural process, occurring in the vicinity where the tobacco was grown.'' (H. Rept. 75, 87th Cong., first sess., p. 26.) Thus, it appears that the term ``such tobacco'' has reference to the local crop of shade-grown tobacco, raised by other local growers as well as by the processor, and which is being processed as a continuation of the growing and harvesting of such crop in the vicinity.