Depreciation Rate on Plant & Machinery

Generally Plant & Machinery fall under 40% rate of depreciation, but you should be specific about the its category.

1. There are various rates applies to Plant and Machinery. 
2. 15%, 30%, 40%, 50%, 60%, 80% and 100% are various rates applicable to Plant and Machinery. The one which suits your Plant and Machinery descripttion should be applied. 
Please correct me if the above solution has an alternative view.