GST classification of siliceous fossil meals attracts concessional schedule rate covering specified siliceous earths with defined density. Concessional GST classification applies to siliceous fossil meals and similar siliceous earths, including kieselguhr, tripolite and diatomite, whether or not calcined, where the goods have an apparent specific gravity of one or less, taxable under the Schedule at GST @ 5%, with the tariff entry operating until the stated schedule cut-off date.