Import single items with iec

HI,

I have been selling Items on ebay india by importing mobiles as gifts. Ofcourse, this is a bit illegal, but I tried this to check customer response.

Now I a thinking of getting an IEC code. But where should I use the IEC code while importing single items? I believe IEC code is used for importing goods in large quantity?

Else, what is the legal way to import and sell single items here?

Thanks & Regards,

-Mithun