Notification No. 38/94-C.E. (N.T.), dated 2-9-1994. In exercise of the powers conferred by clause (i) of Explanation 2 to the proviso to sub-section (1) of section 3 of the Central Excises and Salt Act, 1944 (1 of 1944), read with clause (va) of rule 2 of the Central Excise Rules, 1944, the Central Government hereby specifies the Vishakapatnam Export Processing Zone at Vishakapatnam (Andhra Pradesh) as a free trade zone.