To be within the exemption, the processing activities with respect
to shade-grown tobacco must be performed by an employee who has been
employed in growing and harvesting ``such tobacco.'' The term ``such
tobacco'' clearly is limited to the specified type of tobacco named in
the section, that is, shade-grown tobacco. While a literal
interpretation of the term ``such tobacco'' might lead to a conclusion
that the exemption extends only to the processing of the tobacco which
the employee grew or harvested, it appears from the legislative history
that the intent was to extend the exemption to the processing of such
tobacco which may be viewed ``as a continuation of the agricultural
process, occurring in the vicinity where the tobacco was grown.'' (H.
Rept. 75, 87th Cong., first sess., p. 26.) Thus, it appears that the
term ``such tobacco'' has reference to the local crop of shade-grown
tobacco, raised by other local growers as well as by the processor, and
which is being processed as a continuation of the growing and harvesting
of such crop in the vicinity.
