Canning, within the meaning of the exemption, includes operations
performed after hermetic sealing of the cans or other containers, such
as labeling of them and placing of them in cases or boxes, which are
required to place the canned product in the form in which it will be
sold or shipped by the canner. This is so whether or not such operations
immediately follow the actual canning operations as a part of an
uninterrupted process. Storing and shipping operations performed by the
employees of the cannery in connection with its canned products, during
weeks
in which canning operations are going on, to make room for the canned
products coming off the line or to make storage room, come within the
exemption. The fact that such activities relate in part to products
canned during the previous weeks or seasons would not affect the
application of the exemption, provided canning operations such as
hermetic sealing and sterilizing, or labeling, are currently being
carried on.
