Definition of agricultural produce clarified: minimal cultivator processing that preserves essential characteristics excluded from service tax. The Order defines agricultural produce for clause (87) of section 65 as produce from cultivation or plantation on which no further processing is done or processing by the cultivator (tending, pruning, cutting, harvesting, drying) that does not alter essential characteristics but makes it marketable; it lists illustrative items and excludes manufactured products such as sugar, edible oils, processed food and processed tobacco.