The CBIC has issued a Circular No. 35/2019 – Customs dated October 01, 2019 to request the field officer to strictly prohibit the attempt of Import or export of E-Cigarette (“Goods”) including all forms of Nicotine Delivery System, heat not burn products, E-Hookah and other like devices by whatever name called, shape, size or form it may have but not including any product licensed under the Drug and Cosmetic Act, 1940, or any part or components thereof such as refill pods, atomisers and cartridges etc. under Chapter 85 under HSN Code 8543 is prohibited in accordance with prohibition of Electronic Cigarette Ordinance 2019.
The Circular can be accessed at: http://www.cbic.gov.in/resources/htdocs-cbec/customs/cs-circulars/cs-circulars-2019/Circular-No-35-2019.pdf