AS PER SCHEDULE XIV OF THE COMPANIES ACT. Items to be clubbed under Plant & Machinery. As no special rate is given genaral rate will apply, viz., according to shift working. However inmy opinion NESD for Fire Extinguisher.
Also As per INCOME TAX ACT, general rate of depreciation , i.e. 15%, will apply for fire extinguisher and Generator.
Opinions of other member are also welcomed.