HSN Code 7302 refers to "Railway or tramway track construction material of iron or steel, the following: rails, check-rails and rack rails, switch blades, crossing frogs, point rods and other crossing pieces, sleepers 'cross-ties', fish-plates, chairs, chair wedges, sole plates 'base plates', rail clips, bedplates, ties and other material specialised for jointing or fixing rails." This classification code is essential for identifying railway and tramway construction materials for import/export purposes based on their nature, composition, and intended use. Common products under HSN Code 7302 include rails, switch blades, fish-plates, rail clips, and sleepers. Additionally, the GST rate for railway and tramway track construction materials under this code ensures accurate trade compliance.