Section 38(1) in The Merchant Shipping (Crew Accommodation) Rules, 1960
(1)The Central Government may exempt:(a)any ship while under construction;(b)any ship while undergoing trails;(c)any tug;(d)any other ship to which these rules apply;from the requirements of these rules to the extent it is satisfied that compliance therewith is unreasonable or impracticable in the circumstances.
