https://www.taxtmi.com/caselaws?id=46340 Knitted or crocheted fabrics subjected to a process analogous to stentering/tentering were held outside the exemption under Notification No. 109/1986-C.E., as amended, because the proviso withdrew the benefit for fabrics processed by bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any similar process. The expression "any other process" was read by ejusdem generis with the specified processes, so it covered only processes of the same kind. The admitted use of a hot air stenter to dry the fabric made the treatment analogous to stentering/tentering, bringing it within the proviso. The exemption was therefore unavailable. en-us Tue, 24 Sep 2002 00:00:00 +0530 Tue, 13 Jan 2026 15:45:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=46340 Knitted or crocheted fabrics subjected to a process analogous to stentering/tentering were held outside the exemption under Notification No. 109/1986-C.E., as amended, because the proviso withdrew the benefit for fabrics processed by bleaching, dyeing, printing, shrink-proofing, tentering, heat-setting, crease-resistant processing or any similar process. The expression "any other process" was read by ejusdem generis with the specified processes, so it covered only processes of the same kind. The admitted use of a hot air stenter to dry the fabric made the treatment analogous to stentering/tentering, bringing it within the proviso. The exemption was therefore unavailable. Case-Laws Central Excise Tue, 24 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=46340