Under section 13(a)(14) of the Act all the following conditions must be met in order for the exemption to apply to an employee:

(a) He must work on “shade-grown tobacco.”

(b) He must be an “agricultural employee” employed “in the growing and harvesting” of shade-grown tobacco.

(c) He must be engaged “in the processing * * * of such tobacco” and this processing must be both “prior to the stemming process” and to prepare the tobacco “for use as cigar wrapper tobacco.” These requirements are discussed in the foIlowing sections of this subpart.