The phrase ``for use as Cigar-wrapper tobacco'' limits the type of
end product which may be produced by the exempt operations. As its name
indicates, cigar-wrapper tobacco is used as a cigar wrapper and is
distinguished from other types of tobacco which serve other purposes
such as filler, pipe, chewing, and other kinds of tobacco. Normally,
shade-grown tobacco is used only for cigar wrappers. However, if the
tobacco is not being processed by the employer for such specific and
limited use, the employee is not engaged in exempt processing
operations.
