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“Any other process” in Section 2(f)(v) of the Act [and in Item 19I(b) of the CET], though otherwise of wide import, must share the characteristics of and be limited by the preceding expressions. In the present case, the expressions “bleaching, mercerising, dyeing, printing, water-proofing, rubberising, shrink-proofing, organdie-processing” which precede the expression “or any other process” contemplate processes which impart a change of a lasting character to the fabric by either the addition of some “chemical into the fabric or otherwise. “Any other process” in the section, the Court observed, must share one or more of these incidents.
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