Import and ExportsAny person registered with the Income Tax Department who has a bank account with a local bank may export and import goods in any quantity except for certain specified items and agricultural produce.The list of items that cannot be imported in the country are few and limited to the following:(a) anti-Islamic, obscene or subversive literature;(b) hazardous wastes as defined and classified in Basle Convention;(c) any edible product not fit for human consumption;(d) factory rejects and goods of job lot, stock lot, or substandard quality excluding the specified goods; and(e) high explosive, radioactive substances, etc.In certain cases the negative list also specifies the countries from where the goods cannot be imported or if imported the limitation therein.