Section 107(1)(a) in The Naval Ceremonial, Conditions Of Service And Miscellaneous Regulations, 1964
(a)The officer in charge of the boat or the coxswain shall always salute, except where the design of the boat is such that the officer in charge or the coxswain is in an inconspicuous position, in which case one of the members of the boat's crew shall be detailed to salute.