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The Excises and Salt Act, 1944

( ACT NO. I OF 1944 )

Chapter II

LEVY AND COLLECTION OF DUTY

Certain offences to be non-cognizable
9A. Notwithstanding anything contained in the Code of Criminal Procedure, 1898 (Act V of 1898) offences under section 9 shall be deemed to be non-cognizable within the meaning of that Code.

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