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RATES OF DEPRECIATION UNDER COMPANIES ACT
SCHEDULE XIV 
[See sections 250 and 350]RATES OF DEPRECIATION__________________________________________________________________________Single Shift Double Shift Triple ShiftNature of Assets ------------ ------------ ------------WDV SLM WDV SLM WDV SLM___________________________________________________________________________I
BUILDINGS
(a)
 
Buildings(Other than 5.00 1.63factory Buildings) [NSED](b)
 
FACTORY BUILDINGS 10.00 3.34(c)
 
Purely Temporary Erections 100 100such as wooden structures.II
PLANT AND MACHINERY
(i)
 
General rate applicable to
(a)
 
plant & machinery (not 13.91 4.75 20.87 7.42 27.82 10.34being a ship) other thancontinuous process plantfor which no special ratehas been prescribed under(ii) below
(b)
 
continuous process plant, 15.33 5.282[***] for which no specialrate has been prescribedunder (ii) below [NSED](ii)Special RateA.
 
1. Cinematography films- 20.00 7.07Machinery Used in theproduction and Exhibitionof cinematography Films[NSED]a.
 
Recording equipment,reproducing Equipment,developing machines Printingmachines, editing Machines,synchronisers and Studiolights excepts bulbb.
 
Projecting equipment ofFilm exhibiting concerns2
 
Cycles [NSED] 20.00 7.073
 
Electrical machinery, X-ray 20.00 7.07and electro-therapeuticapparatus and accessoriesthereto medical, diagnosticequipment, namely cat-scan,ultrasound machines, ECGmonitors, etc.[NSED]4
 
Juice boiling pans (karhais) 20.00 7.07[NSED]5
 
Motor-cars, motor-cycles, 25.89 9.5scooters & other mopeds[NSED]
 
6
 
Electrically operated 20.00 7.07vehicles including batterypowered vehicles [NSED]7
 
Sugarcane crushers(indigen- 20.00 7.07Ous kolhus & beans) [NSED]8
 
Glass manufacturing concerns 20.00 7.07 30.00 11.31 40.00 16.21except direct fire glassmelting furnaces-Recuperative and regenerativeglass melting furnaces9
 
Machinery used in the 15.62 5.38 23.42 8.46 31.23 11.87manufacture of electronicgoods and componentsB.1 [Aeroplanes, aero engines, 16.2 5.6simulators, Visual Systemand quick engine changeEquipment [NSED]2
 
Concrete pipes manufacture- 30.00 11.31Moulds [NSED]3
 
Drum containers manufacture- 30.00 11.31Moulds [NSED]4
 
Earth-moving machinery 30.00 11.31employed in heavy constructionworks, such as dams, tunnels,canals, etc. [NSED]5
 
Glass manufacturing concerns 30.00 11.31except direct fire glassmelting furnaces-Moulds 30.00 11.31[NSED]6
 
Moulds in iron foundries 30.00 11.31[NSED]7
 
Mineral oil concerns-Field 30.00 11.31operations(above ground)-Portable boilers, drillingtools, well-head tanks,rigs, etc.[NSED]8
 
Mines and quarries-Portable 30.00 11.31underground machinery andearth-moving machinery usedin open caste mining[NSED]9
 
Motor buses and motor 30.00 11.31lorries other than thoseused in a business ofrunning them on hire[NSED]9A Motor tractors, harvesting 30.00 11.31combines[NSED]10
 
Patterns, dies and 30.00 11.31templates[NSED]11
 
Ropeway structures-Ropeways, 30.00 11.31ropes and trestle sheavesand connected parts[NSED]12
 
Shoe and other leather goods 30.00 11.31 45.00 18.96 60.00 29.05fabrics-Wooden lasts used inthe manufacture of shoesC.
 
1. [** ** **] 40.00 16.21
 
2.
 
Motor buses, motor lorries 40.00 16.21and motor taxis used ina business of runningthem on hire [NESD]3.
 
Rubber and plastic goods 40.00 16.21factories-Moulds[NESD]4.
 
Data processing machinesincluding computers[NESD]5.
 
Gas cylinders including 40.00 16.21valves and regulators[NESD]D.
 
1.Artificial silk 100 100manufacturing machinerywith Wooden parts2.
 
Cinematograph films-Bulbs 100 100of studio lights3.
 
Flour mills-Rollers 100 1004.
 
Glass manufacturing 100 100concerns-Direct fire glassMelting Furnaces4A. Flot Glass Melting Furnaces 27.00 10.00(NESD)5.
 
Iron and Steel industries- 100 100Rolling mill rolls6.
 
Match factories-Wooden 100 100match frames7.
 
Mineral oil concerns- (a) 100 100Plant used in field operations(below ground)-Distributionreturnable packages; (b)Plantused in field operations(below ground)but not includingassets used in field operationdistribution) Kerbsides pumpsincluding underground tanks& fittings8.
 
Mines And Querries 100 1009.
 
a. Tubs, winding ropes, 100 100haulage ropes and sandStowing pipesb Safety Lamps10.
 
Salt works-Salt pans, 100 100reservoirs and condensersEtc. made of earthy, sandyor clay material or Anyother similar material11.
 
Sugar works-Rollers 100 100III
FURNITURE AND FITTINGS
1
 
General Rates [NESD] 18.1 6.332
 
Rate for furniture & fittingsused in hotels, restaurantsand boarding houses; schools,colleges and other educationalinstitutions, libraries; welfarecenters meeting halls, cinemahouses, theatres and circuses;
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