SCH-02 - Second Schedule - Finance Act, 1993

THE SECOND SCHEDULE (See section 43) In the First Schedule to the Customs Tariff Act,- (1) in Chapter 1, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (2) in Chapter 4, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (3) in Chapter 5,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 0507.10), the entry 85% shall be substituted; (ii) in sub-heading No. 0507.10, for the entries in column (4) and column (5), the entries 85% and 75% shall respectively be substituted; (4) in Chapter 7, for the entries in column (4) and column (5), occurring against all the sub-heading Nos., the entries 85% and 75% shall respectively be substituted; (5) In Chapter 8, for the entries in column (4) and column (5), occurring against all the sub-heading Nos. (except sub-heading Nos. 0802.11, 0802.12, 0802.90, 0804.10 and 0806.20), the entries 85% and 75% shall respectively be substituted; (6) in Chapter 9,- (i) in sub-heading Nos, 0901.11, 0901.12, 0901.21, 0901.22, 0901.30 and 0901.40, for the entries in column (4) and column (5) occurring against each of them, the entries 85% and 85% less 13 paise per Kg. shall respectively be substituted; (ii) in sub-heading Nos. 0902.10, 0902.20, 0902.30, 0902.40 and 0903.00, for the entries in column (4) and column (5) occurring against each of them, the entries 85% and 85% less 26 paise per Kg. shall respectively be substituted; (iii) in sub-heading Nos. 0904.11 and 0904.12, for-the entries in column (4) and column (5) occurring against each of them, the entries 85% and 77.5% shall respectively be substituted; (iv) in sub-heading Nos. 0904.20 and 0905.00, for the entry in column (4) the entry 85% shall be substituted; (v) in sub-heading Nos. 0908.10 and 0908.30, for the entries in column (4), and column (5) occurring against each of them, the entries 85% and 77.5% shall respectively be substituted; (vi) in sub-heading No. 0908.20, for the entry in column (4), the entry 85% shall be substituted; (vii) in sub-heading Nos: 0909.10, 0909.20, 0909.30, 0909.40, 0909.50, 0910.10, 0910.20, 0910.30, 0910.40, 0910.50, 0910.91 and 0910.99, for the entry in column (4), the entry 85% shall be substituted; (7) in Chapter 12,- (i) in sub-heading Nos. 1201.00, 1202.10, 1202.20, 1203.00, 1204.00, 1205.00, 1206.00, 1207.10, 1207.20, 1207.30, 1207.40, 1207.50, 1207.60, 1207.91, 1207.92 and 1207.99, for the entries in column (4), and column (5) occurring against each of them, the entries 85% and 75% shall respectively be substituted; (ii) in sub-heading Nos. 1208.10, 1208.90, 1209.11, 1209.19, 1209.21, 1209.22, 1209.23, 1209.24, 1209.25, 1209.26, 1209.29, 1209.30, 1209.91, 1209.99, 1210.10, 1210.20, 1211.10, 1211.20, 1211.90, 1212.10, 1212.20 1212.30, 1212.91, 1212.92, 1212.99, 1213.00, 1214.10 and 1214.90, for the entry in column (4), the entry 85% shall be substituted; (8) in Chapter 13,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 1301.20), the entry 85% shall be substituted; (ii) in sub-heading No. 1301.20, for the entries in column (4) and column (5), the entries 85% and 75% shall respectively be substituted; (9) in Chapter 15,- (i) in sub-heading Nos. 1501.00, 1502.00, 1503.00, 1504.10, 1504.20, 1504.30, 1505.10, 1505.90 and 1506.00, for the entry in column (4), the entry 85% shall be substituted; (ii) in sub-heading Nos. 1507.10, 1507.90, 1508.10, 1508.90, 1509.10, 1509.90, 1510.00, 1511.10, 1511.90, 1512.11, 1512.19, 1512.21, 1512.29, 1513.11, 1513.19, 1513.21, 1513.29, 1514.10, 1514.90, 1515.11, 1515.19, 1515.21, 1515.29, 1515.30, 1515.40, 1515.50, 1515.60 and 1515.90, for the entries in column (4) and column (5) occurring against each of them, the entries 85% and 75% shall respectively be substituted; (iii) in sub-heading Nos. 1516.10, 1516.20, 1517.10, 1517.90, 1518.00, 1519.11, 1519.12, 1519.13, 1519.19, 1519.20, 1520.10, 1520.90, 1521.10, 1521.90 and 1522.00, for the entry in column (4), the entry 85% shall be substituted; (10) in Chapter 16, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (11) in Chapter 17, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (12) in Chapter 18, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (13) in Chapter 19, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (14) in Chapter 20, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (15) in Chapter 21, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (16) in Chapter 22,-- (i) in sub-heading Nos. 2201.10, 2201.90, 2202.10 and 2202.90, for the entry in column (4), the entry 85% shall be substituted; (ii) in sub-heading No. 2203.00, for the entry in column (4), the entry 145% shall be substituted; (iii) in sub-heading Nos. 2204.10, 2204.21 and 2204.29, for the entry in column (4), the entry Rs. 100 per litre or 315%, whichever is higher shall be substituted; (iv) in sub-heading No. 2204.30, for the entry in column (4), the entry 145% shall be substituted; (v) in sub-heading Nos. 2205.10 and 2205.90, for the entry in column (4), the entry Rs. 100 per litre or 315%, whichever is higher shall be substituted; (vi) in sub-heading No. 2206.00, for the entry in column (4), the entry 145% shall be substituted; (vii) in sub-heading No. 2207.10, for the entry in column (4), the entry Rs. 300 per litre or 400%, whichever is higher shall be substituted; (viii) in sub-heading No. 2207.20, for the entry in column (4), the entry 105% shall be substituted; (ix) in sub-heading Nos. 2208.10, 2208.20, 2208.30, 2208.40, 2208.50 and 2208.90, for the entry in column (4), the entry Rs. 300 per litre or 400%, whichever is higher shall be substituted; (x) in sub-heading No. 2209.00, for the entry in column (4), the entry 85% shall be substituted; (17) in Chapter 23, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (18) in Chapter 24, for the entry in column (4) occurring against all the sub-heading Nos,, the entry 85% shall be substituted; (19) in Chapter 25,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 2504.10, 2504.90 and 2527.00), the entry 85% shall be substituted; (ii) in sub-heading Nos. 2504.10, 2504.90 and 2527.00, for the entries in column (4) and column (5) occurring against each of them, the entries 85% and 75% shall respectively be substituted; (20) in Chapter 26, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (21) in Chapter 27, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 2716.00), the entry 85% shall be substituted; (22) in Chapter 28, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (23) in Chapter 29,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 2917.37, 2933.71, 2936.10, 2936.21, 2936.22, 2936.23, 2936.24, 2936.25, 2936.26, 2936.27, 2936.28, 2936.29, 2936.90, 2937.10, 2937.21, 2937.22, 2937.29, 2937.91, 2937.92, 2937.99, 2939.40, 2939.50, 2941.10, 2941.20, 2941.30, 2941.40, 2941.50 and 2941.90), the entry 85% shall be substituted; (ii) in sub-heading Nos. 2917.37, 2933.71, 2937.10, 2937.21, 2937.22, 2937.29, 2937.91, 2937.92, 2937.99, 2939.40 and 2939.50, for the entries in column (4) and column (5) occurring against each of them, the entries 85% and 75% shall respectively be substituted; (iii) in sub-heading Nos., 2936.10, 2936.21, 2936.22, 2936.23, 2936.24, 2936.25, 2936.26, 2936.27, 2936.28, 2936.29, 2936.90, 2941.10, 2941.20, 2941.30, 2941.40, 2941.50 and 2941.90, for the entries in column (4) and column (5) occurring against each of them, the entries 85% and 79% shall respectively be substituted; (24) in Chapter 30,- (i) in sub-heading Nos. 3001.10, 3001.20, 3001.90, 3002.10, 3002.20, 3002.31, 3002.39, 3002.90, 3003.10, 3003.20, 3003.31, 3003.39, 3003.40, 3003.90, 3004.10, 3004.20, 3004.31, 3004.32, 3004.39, 3004.40, 3004.50 and 3004.90, for the entries in column (4) and column (5) occurring against each of them, the entries 85% and 75% shall respectively be substituted; (ii) in sub-heading Nos. 3005.10, 3005.90, 3006.10, 3006.20, 3006.30, 3006.40, 3006.50 and 3006.60, for the entry in column (4), the entry 85% shall be substituted; (25) in Chapter 31, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 3102.21, 3105.20, 3105.51, 3105.59, 3105.60 and 3105.90), the entry 85% shall be substituted; (26) in Chapter 32, (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 3201.90), the entry 85% shall be substituted; (ii) in sub-heading No. 3201 90, for the entries in column (4) and column (5), the entries 85% and 75% shall respectively be substituted; (27) in Chapter 33, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (28) in Chapter 34,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 3402.11, 3402.12, 3402.13 and 3402.19), the entry 85% shall be substituted; (ii) in sub-heading Nos. 3402.11, 3402.12, 3402.13 and 3402.19, for the entries in column (4) and column (5) occurring against each of them, the entries 85% and 75% shall respectively be substituted; (29) in Chapter 35, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (30) in Chapter 36, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (31) in Chapter 37, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (32) in Chapter 38,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 3801.10, 3802.10, 3812.10. 3815.11 and 3815.12), the entry 85% shall be substituted; (ii) in sub-heading Nos. 3801.10, 3802.10, 3812.10, 3815.11 and 3815.12, for the entries in column (4) and column (5) occurring against each of them, the entries 85% and 75% shall respectively be substituted; (33) in Chapter 39, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (34) in Chapter 40,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 4010.10, 4010.91 and 4010.99), the entry 85% shall be substituted; (ii) in sub-heading Nos. 4010.10, 4010.91 and 4010.99, for the entry in column (4), the entry 70% shall be substituted; (35) in Chapter 41,-- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 4101.10, 4101.21, 4101.22, 4101.29, 4101.30, 4101.40, 4102.10, 4102.21, 4102.29, 4103.10, 4103.20 and 4103.90), the entry 85 / shall be substituted; (i) in sub-heading Nos. 4101.10, 4101.21, 4101.22, 4101.29, 4101.30, 4101.40, 4102.10, 4102.21, 4102.29, 4103.10, 4103.20 and 4103.90, for the entry in column (4), the entry 45% shall be substituted; (36) in Chapter 42, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (37) in Chapter 43, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (38) in Chapter 44, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (39) in Chapter 45, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (40) in Chapter 46, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (41) in Chapter 47, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (42) in Chapter 48, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (43) in Chapter 49,- (i) in sub-heading Nos. 4901.10, 4901.91, 4901.99, 4902.10, 4902.90, 4903.00, 4904.00, 4905.10, 4905.91 4905.99 and 4906.00, for the entry in column (4), the entry 45% shall be substituted; (ii) in sub-heading Nos. 4907.00, 4908.10, 4908.90, 4909.00, 4910.00, 4911.10, 4911.91 and 4911.99, for the entry in column (4), the entry 85% shall be substituted; (44) in Chapter 50, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No 5002.00), the entry 85%, shall be substituted; (45) in Chapter 51, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted ; (46) in Chapter 52,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 5201.00), the entry 85% shall be substituted; (ii) in sub-heading No. 5201.00, for the entry in column (4), the entry 45 shall be substituted; (47) in Chapter 53, for the entry in column (4) occurring against all the sub-heading Nos.. the entry 85% shall be substituted; (48) in Chapter 54, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (49) in Chapter 55, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (50) in Chapter 56, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (51) in Chapter 57, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (52) in Chapter 58, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (53) in Chapter 59, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (54) in Chapter 60, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted: (55) in Chapter 61, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (56) in Chapter 62, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (57) in Chapter 63, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (58) in Chapter 64, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (59) in Chapter 65, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (60) in Chapter 66, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (61) in Chapter 67, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (62) in Chapter 68, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (63) in Chapter 69, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (64) in Chapter 70, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (65) in Chapter 71, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (66) in Chapter 72, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (67) in Chapter 73, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (68) in Chapter 74, for the entry in column (4) occurring against all the sub-heading Nos., the entry 80% shall be substituted; (69) in Chapter 75, for the entry in column (4) occurring against all the sub-heading Nos., the entry 70% shall be substituted; (70) in Chapter 76, for the entry in column (4) occurring against all the sub-heading Nos., the entry 70% shall be substituted; (71) in Chapter 78, for the entry in column (4) occurring against all the sub-heading Nos., the entry 70% shall be substituted; (72) in Chapter 79, for the entry in column (4) occurring against all the sub-heading Nos., the entry 70% shall be substituted; (73) in Chapter 80, for the entry in column (4) occurring against all the sub-heading Nos., the entry 70% shall be substituted; (74) in Chapter 81, for he entry in column (4) occurring against all the sub-heading Nos., the entry 70% shall be substituted; (75) in Chapter 82, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (76) in Chapter 83, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (77) in Chapter 84,- (i) for the entry in column (4) occurring against all the sub-heading Nos. [except sub-heading Nos. specified against sub-items (ii) to (iv) of this item and sub-heading Nos. 8482.10, 8482.20, 8482.30, 8482.40, 8482.50, 8482.80, 8482.91 and 8482.99], the entry 80% shall be substituted; (ii) in sub-heading Nos. 8407,10, 8407.21, 8407.29, 8407.31, 8407.32, 8407.33, 8407.34, 8407.90, 8408.10, 8408.20, 8408.90, 8409.10, 8409.91, 8409.99, 8413.11, 8413.19, 8413.20, 8413.30, 8413.91, 8414.30, 8414.51, 8414.59, 8414.60, 8414.80, 8414.90, 8415.10, 8415.81, 8415.82, 8415.83, 8415.90, 8418.21, 8418.22, 8418.29, 8418.30, 8418.40, 8418.50, 8418.91, 8418.99, 8422.11, 8422.90, 8423.10, 8423.81, 8423.82, 8423.89, 8424.10, 8450.11, 8450.12, 8450.19, 8450.20, 8450.90, 8452.10, 8452.90, 8469.10, 8469.21, 8469.29, 8469.31, 8469.39, 8470.10, 8470.21, 8470.29, 8470.30, 8470.40, 8470.50, 8470.90, 8471.10, 8471.20, 8471.91, 8471.92, 8471.93, 8471.99, 8472.10, 8472.20, 8472.30, 8472.90, 8473.30, 8476.11, 8476.19, 8481.20, 8481.30, 8481.40, 8481.80, 8481.90,8483.10, 8483.20, 8483.30, 8483.40, 8483.50, 8483.60, 8483.90, 8484.10, 8484.90, 8485.10, and 8485.90, for the entry in column (4), the entry 85% shall be substituted, (iii) in sub-heading Nos. 8442.50, 8448.20, 8448.31, 8448.32, 8448.33, 8448.39, 8448.41, 8448.42 and 8448.49, for the entry in column (4), the entry 60% shall be substituted, (iv) in sub-heading No. 8481.10, for the entry in column (4), the entry 70% shall be substituted! (78) in Chapter 85,- (i) for the entry in column (4) occurring against all the sub-heading Nos. [except sub-heading Nos. specified against sub-items (ii) and (iii) of this item], the entry 85% shall be substituted, (ii) in sub-heading Nos. 8501.20, 8501.31, 8501.32, 8501.33, 8501.34, 8501.40, 8501.51, 8501.52, 8501.53, 8501.61, 8501.62, 8501.63, 8501.64, 8502.11, 8502.12, 8302.13, 8502.20, 8502.30, 8502.40, 8503.00, 8504.21, 8504.22, 8504.23, 8504.31, 8504.32, 8504.33, 8504.34, 8504.40, 8504.50; 8504.90, 8505.20, 8505.30, 8505.90, 8508.10, 8508.20, 8508.80, 8508.90, 8514.10, 8514.20, 8514.30, 8515.11, 8515.19, 8515.21, 8515.29, 8515.31, 8515.39, 8515.80, 8515.90, 8516.90, 8530.10, 8530.80, 8530.90, 8535.10, 8535.21, 8535.29, 8535.30, 8535.40 and 8535.90, for the entry in column (4), the entry 80% shall be substituted; (iii) in sub-heading Nos. 8514.40 and 8514.90, for the entry in column (4), the entry 60% shall be substituted; (79) in Chapter 86, - (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 8601.10, 8601.20, 8602.10 and 8602.90), the entry 85% shall be substituted; (ii) in sub-heading Nos. 8601.10, 8601.20, 8602.10 and 8602.90, for the entry in column (4), the entry 60% shall be substituted; (80) in Chapter 87, for the entry in column (4) occurring against all the sub-heading Nos (except sub-heading No. 8710.00), the entry 85% shall be substituted; (81) in Chapter 88, for the entry in column (4) occurring against all the sub-heading Nos, the entry 85% shall be substituted; (82) in Chapter 89, for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading No. 8908.00), the entry 85% shall be substituted; (83) in Chapter 90,- (i) for the entry in column (4) occurring against all the sub-heading Nos (except sub-heading Nos. 9021.11, 9021.19, 9021.21, 9021.29, 9021.30, 9021.40, 9021.50, 9021.90 and sub-heading Nos. specified against sub-items (ii) and (ii) of this item], the entry 85% shall be substituted; (ii) in sub-heading Nos. 9011.10, 9011.20, 9011.80, 9012.10, 9014.10, 9014.20, 9014.80, 9015.10, 9015.20, 9015.30, 9015.40, 9015.80, 9017.10, 9017.20, 9017.30, 9017.80, 9024.10, 9024.80, 9025.11, 9025.19, 9025.20, 9025.80, 9026.10, 9026.20, 9026.80, 9027.10, 9027.20, 9027.30, 9027.40, 9027.50, 9027.80, 9028.10, 9028.20, 9028.30, 9029.10, 9029.20, 9030.10, 9030.20, 9030.31, 9030.39, 9030.40, 9030.81, 9030.89, 9031.10, 9031.20, 9031.30, 9031.40, 9031.80, 9032.10, 9032.20, 9032.81 and 9032.89, for the entry in column (4), the entry 80% shall be substituted; (iii) in sub-heading No. 9023.00, for the entry in column (4), the entry 45% shall be substituted; (84) in Chapter 91, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (85) in Chapter 92, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (86) in Chapter 93, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (87) in Chapter 94, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (88) in Chapter 95, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted; (89) in Chapter 96, for the entry in column (4) occurring against all the sub-heading Nos., the entry 85% shall be substituted: (90) in Chapter 97,- (i) for the entry in column (4) occurring against all the sub-heading Nos. (except sub-heading Nos. 9704.00 and 9705.00), the entry 85% shall be substituted; (ii) in sub-heading Nos. 9704.00 and 9705.00, for the entry in column (4), the entry 45% shall be substituted; (91) in Chapter 98,- (i) in sub-heading Nos. 9801.00 and 9802.00, for the entry in column (4), the entry 85% shall be substituted; (ii) in sub-heading No. 9803.00, for the entry in column (4), the entry 345% shall be substituted; (iii) in sub-heading Nos. 9804.10 and 9804.90, for the entry in column (4), the entry 85% shall be substituted; (iv) in sub-heading No. 9805.10, for the entry in column (4), the entry 75% shall be substituted; (v) in sub-heading No. 9805.90, for the entry in column (4), the entry 85% shall be substituted;