Dyeing, Printing, Sizing, Mercerising, water proofing, rubberising, Shrink Proofing Organdie, Processing, etc done by the processor who carry out these operations in their factories on Job work basis in respect of Cotton fabric ' and 'Man made fabric belonging to their customers The Amending Act which became effective from 24.12.1979 sought to render the processes of Bleaching, Dyeing, Printing Sizing, Mercerising etc "Manufacture within the meaning of the Section 2(f) of the Central Excise Act The amendment was necessitated by the Judgment of the High Court of Gujarat which has declared the levy on such 'processing as illegal as, according to the High Court the processing did not bring into being a new and commercially different article with a distinctive character and use and did not therefore constitute 'manufacture ' for purposes, and within the meaning, of the charging section.