HSN Code 2303 refers to "Residues of starch manufacture and similar residues, beet-pulp, bagasse and other waste of sugar manufacture, brewing or distilling dregs and waste, whether or not in the form of pellets." This classification code is essential for identifying agricultural by-products and waste materials for import/export purposes based on their nature, composition, and intended use. Common products under HSN Code 2303 include starch residues, beet pulp, bagasse, and distilling dregs. Additionally, the GST rate for these agricultural residues under this code supports accurate trade compliance.