Earlier we used to know that profile, permission set, sharing rules are used to enhance the access and in OWD we should give the most restrictive access and there is no way to restrict specific user in Salesforce if they share same profile.
To tackle this problem Salesforce has introduced Restriction Rules. These can be created only on Custom Object.
Restriction rules let you enhance your security by allowing certain users to access only specified records. They can prevent users from accessing records that can contain sensitive data or information that isn’t essential to their work. Restriction rules are available for custom objects, external objects, contracts, events, tasks, time sheets, and time sheet entries and can be configured in the Object Manager or through the Tooling or Metadata API.
User gets to see records based on your OWD, Sharing Rules and Profile Permissions, but when Restriction Rules applies to a user, the data/records are filtered further as per the Restriction Rules. It is same as applying filter to List Views or Reports.
How to create Restriction Rules
So User whose Department is IT can only see record where Chemical Delivery is equal to "No Delivery".