Depreciation for electrical fittings

All eletrical fittings which forms part of the furniture & fixtures and for its operations and support are covered under furniture & fixtures..!!!

Every other electrical fittings which is a machinery in itself & as for that matter, plant & machinery uses the term 'electrical equipments'  & also define them..!!!!

Could I get an inclusive definition, As i could not find any specific item for electrical equipment in P&M block its could only be taken in general catagory of 15% depn.Since its also given in Furn. block, i want to know the deciding factor....

for example take an Air conditioner where should it be taken 10 or 15% ??? 

office equipments -10%

Is the same even if its used in computer based organizations where an AC is used as a machine/tool to reduce heat generated by computers so as to make them more effectively..!!!

The note 5 to depreciation table defines electrical fittings to include " electrical wiring, switches, sockets, other fittings & fan etc." - This is made amply clear that items of that value equivalent to sockets, switches and to the most, fans can only be covered in this head.

As for Air conditioner, if it is covered under no specific item, there has to be applied a general rate of 15%. Also, sometimes, these items, as suggested by you, are also used for specific purpose in some specific industry. in that case, it can be covered under different head for which it is used. E.g. An Air conditioner can be used in hospital rooms to bring in the clean air. IN that case, it may be covered under Item III (3)(xia)(h)-"ventilator other than those used for anesthesia". 

Hence, the specific use of the asset may also hint under what head it can be used.