Cctv whether computer or electrical fitting?

Arpan Nayak (Article Tax Consultant)   (73 Points)

05 May 2015  

We have recently purchased 7 CCTV Cameras in our office premises for the security purpose. The whole set consists of LED Monitor, Sensor that stores all the footages, Mouse etc.

Now what is confusing is whether the CCTV should be treated under block of Computers (60%), Plant & Machinery (15%) or Furniture & Electrical Fittings (10%)?

Please advise aptly. I understand that there can be various perceptive opinions regarding the same issue.