Classification of furniture

Plant and machinery are something you use to produce or manufacture something or which is the object of the primary business which you are in. otherwise if the object is used for convenience or help of administration  it would be classified as furniture. If the water purifier is a reverse osmosis water purifier used to purify cans of mineral water which are then sold it would be plant & machinery and if it is a water purifier used for drinking purposes in a business establishment or an office then it would be furniture

Is there any legal or written justfication of what you are replying..if yes then please let me know.and if you are saying that plant & machinery are primary used for business purpose then why we classify mobiles phones as plant & machinery???

Hi,

Mobile earlier under schedule 6 classified under plant & Machinery when there is no category of "OFFICE EQUIPMENT" because Mobile is an asset wholly used for the purpose of business, whereas water purifier is for staff welfare not directly used for the purpose of Business.