40. Act not to apply to certain warehouses.-

Nothing contained in this Act shall apply to any warehouse established or licensed under the provisions of the Sea Customs Act, 1878 (8 of 1878), the Inland Bonded Warehouses Act, 1896 (8 of 1896), the Central Excises and Salt Act, 1944 (1 of 1944) [7] [“the Travancore Tobacco Act, 1087 (I of 1087”] or the rules made thereunder.