It will be noted that section 13(b)(4) refers to employees employed
in ``processing'' the named aquatic commodities and not just to ``first
processing'' as does the provision in section 13(a)(5) for such
processing at sea. Accordingly, if the aquatic products, though
subjected to a processing operation, are
still in a perishable state, the subsequent performance of any of the
enumerated operations on the still perishable products will be within
the exemption no matter who the employer performing the exempt
operations may be. He may be the same employer who performed the prior
processing or other exempt operation, another processor, or a
wholesaler, as the case may be. As noted in Sec. 784.138(b), the
Department has not questioned the applicability of the foregoing rule
where the operation is performed on frozen, salted, smoked, or cured
fish.
