Customs exemption for off-shore oil exploration parts requires compliant manufacture use and certification by Directorate General of Hydrocarbons. A new tariff entry grants Nil duty on parts and raw materials for manufacture of goods to be supplied for off shore oil exploration or exploitation, subject to use in manufacture under the Customs Act provisions and production of a certificate from a duly authorised officer of the Directorate General of Hydrocarbons to the Deputy or Assistant Commissioner of Customs confirming the goods are required for off shore oil exploration or exploitation.