Section 13(a)(14) exempts processing operations on shade-grown
tobacco only when performed by agricultural employees ``employed in the
growing and harvesting'' of such tobacco. The use of the term ``and'' in
the phrase ``growing and harvesting'' may be in recognition of the fact
that in the raising of shade-grown tobacco the two operations are
typically intermingled; however, it is not considered that the word
``and'' would preclude a determination on the particular facts that an
employee is qualified for the exemption if he is employed only in
``growing'' or only in ``harvesting.'' Employment in work other than
growing and harvesting of shade-grown tobacco will not satisfy the
requirement that the employee be employed in growing and harvesting,
even if such work is on shade-grown tobacco and constitutes
``agriculture'' as defined in section 3(f) of the Act. For example,
delivery of the tobacco by an employee of the farmer to the receiving
platform of the bulking plant would be a ``delivery to market'' included
in ``agriculture'' when performed by the farmer as an incident to or in
conjunction with his farming operations (Mitchell v. Budd, 350 U.S.
473), but it would not be part of ``growing and harvesting.''