very urgent depreciation on Sonography and xray machine

As per IT act....

 Sonography machine & X ray machine, Life Saving Medical Equipment etc .... 40%.

Sonography and X-Ray machine do not find a place in the appendix to Income Tax Rules, which prescribes rates of depreciation. Under Part III Plant and Machinery at serial (xia) the list of Life saving medical equipment is there which may please be referred. Therefore, Sonography and X-Ray machines should be eligible for depreciation @ 15% and not 40%.