mobile & mobile battery depreciation rate

MOBILE IS NOT A PART OF FURNTIURE & FIXTURES BLOCK RATHER IT IS A PART OF PLANT & MACHINERY BLOCK WHICH IS ENTITLED TO DEPRECIATION @ 15%P.A.

15% & 13.91%

I agree regarding it comes under plant and machinery. But don't you think now it should come under computer? Mobile technology is faster than computer second thing mobile is also as much as computer so it should be under the block of 60% instead of 15%. What you say? 

No! Smart phones and Tablets only will come under Computer.

https://www.incometaxindia.gov.in/Charts%20%20Tables/Depreciation%20rates.htm

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