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Cctv whether part of computer block or electrical fitting?

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(Querist)
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.
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CA R SEETHARAMAN

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CA R SEETHARAMAN (Expert)
05 May 2015 As it is attached to computers it should be treated under block of computers.
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CA Parul Saxena

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CA Parul Saxena (Expert)
05 May 2015 In my opinion it should be treated as plant & machinery
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CA Parul Saxena

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CA Parul Saxena (Expert)
05 May 2015 In my opinion it should be treated as plant & machinery
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