16Meaning of “processing” in relation to horticultural produce.N.I.
For the purposes of this Part “processing” in relation to horticultural produce means subjecting such produce to any, or any combination, of the following processes—
(a)a process of peeling, trimming, washing or other preparation for canning, bottling, drying or freezing;
(b)a process of filling into containers or closing containers, being, in either case, a process used in association with any process such as is referred to in paragraph ( c), ( d) or ( e);
(c)a process of treatment by heat, chemicals, irradiation or any other means of cooking or sterilising, whether before, during or after filling into containers;
(d)a process of drying;
(e)a process of freezing;
but does not include any such process conducted by a person carrying on the business of manufacturing jam, marmalade or jelly preserves in so far only as it relates to the purposes of such a business.