Classification of puf panels under fixed asset group

Hello!!!

Good morning,

Can anybody help me in Classifying PUF PANELs (Polurethane Foam panels) used for partitions inside the building,  under the correct head on Fixed Asset Group.

Estimated Life as confirmed by Engineers is about 50 Years.

either under Factory Building or else as per Company's Act ??? 

Thanks & Regards

Ankit