Under section 13(b)(16) the fruits or vegetables may be transported
to only two types of places. One is a ``place of first processing'',
which includes any place where canning, freezing, drying, preserving, or
other operations which first change the form of the fresh fruits or
vegetables from their raw and natural state are performed. (For overtime
exemption applicable to ``first processing,'' see part 526 of this
chapter.) A plant which grades and packs only is not a place of first
processing (Walling v. DeSoto Creamery and Produce Co., 51 F. Supp.
938). However, a packer's plant may qualify as a place of first
marketing. (See Sec. 780.916.)