The language of the section, namely, ``including, but not limited
to,'' extends the exemption for processing to include other operations
in the processing of shade-grown tobacco besides those specifically
enumerated. These additional operations include only those which are a
necessary and integral part of preparing the shade-grown tobacco for use
as cigar wrapper tobacco. These additional operations, like those
enumerated in section 13(a)(14), must be performed before the tobacco
has been stemmed. Stemming work and further work on the tobacco after
stemming has been performed are nonexempt.
